GASOLINE AND DIESEL FUEL

Sections

• § 47:818.11 Presumption of use active
• § 47:818.12 Taxes levied; rates active
• § 47:818.13 Point of imposition of the tax active
• § 47:818.14 Exemptions from tax active
• § 47:818.15 Use subject to refund of taxes paid active
• § 47:818.16 Tax on unaccounted for losses; liability active
• § 47:818.17 Backup tax; liability active
• § 47:818.18 Floor-stocks tax active
• § 47:818.19 Tax return and payment due date active
• § 47:818.20 Remittance of tax active
• § 47:818.21 Supplier or permissive supplier; duties as trustee active
• § 47:818.22 Deductions and discounts allowed active
• § 47:818.23 Recordkeeping requirements active
• § 47:818.24 Filings required active
• § 47:818.25 Returns required of suppliers or permissive suppliers active
• § 47:818.26 Returns required of importers active
• § 47:818.27 Returns required of distributors active
• § 47:818.28 Returns required of exporters; refunds active
• § 47:818.29 Returns required of blenders active
• § 47:818.30 Returns required of terminal operators active
• § 47:818.31 Returns required of motor fuel transporters active
• § 47:818.32 Returns required of aviation fuel dealers active
• § 47:818.33 Returns required of interstate motor fuel users active
• § 47:818.34 Estimate of amount of taxes due and unpaid active
• § 47:818.35 Special authority to enforce collection of taxes collected; personal liability active
• § 47:818.36 Unlawful use of tax collected; theft of funds active
• § 47:818.37 Persons required to be licensed active
• § 47:818.38 Permissive supplier election; out-of-state removals active
• § 47:818.39 License application procedure active
• § 47:818.40 Bond requirements; amounts active
• § 47:818.41 Grounds for denial of license active
• § 47:818.42 License revocation; cancellation active
• § 47:818.43 Notice of discontinuance, sale, or transfer of business active
• § 47:818.44 Cooperative agreements between states for collection and payment of taxes active
• § 47:818.45 Engaging in business without a license; penalty active
• § 47:818.46 Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business active
• § 47:818.47 Shipping documents active
• § 47:818.48 Diversions active
• § 47:818.49 Transportation of gasoline or diesel fuel; penalty active
• § 47:818.50 Fuel invoices required active
• § 47:818.51 Power to stop and investigate vehicles; fine, collection, enforcement active
• § 47:818.52 Fuel use violations; penalty active
• § 47:818.53 Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks active
• § 47:818.54 Improper sale or use of untaxed gasoline or diesel fuel; penalty active
• § 47:818.55 Authorization to search; seizure of equipment for evidence active
• § 47:818.56 Inspection of records, storage facilities; penalty active
• § 47:818.57 Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment active
• § 47:818.58 Procedure for forfeiture and sale active
• § 47:818.59 Commission of prohibited acts; penalties active
• § 47:818.60 Marking requirements for gasoline or diesel fuel storage facilities; separate storage active
• § 47:818.61 Metric conversion active
• § 47:818.62 Motor fuel dispensing machines; requirements active