Part 1. General Provisions
- 15-70-101. Disposition of funds.
- 15-70-102. Allocation of funds -- participation in railroad grade crossing protection.
- 15-70-103. Time of mailing and filing.
- 15-70-104. Rules to be established by department.
- 15-70-105. Writeoff of collection of tax, penalty, or interest -- rules.
- 15-70-106. and reserved.
- 15-70-108. Payment of taxes by negotiable instrument.
- 15-70-109. reserved.
- 15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing.
- 15-70-111. Judicial review and appeals.
- 15-70-112. Definitions.
- 15-70-113. Total remittance payable by electronic funds transfer.
- 15-70-114. Electronic filing of tax returns and required information.
- 15-70-115. Rules.
- 15-70-116. through reserved.
- 15-70-121. International Fuel Tax Agreement.
- 15-70-122. Collection of fuel tax.
- 15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty.
- 15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes.
- 15-70-125. Highway nonrestricted account.