COLLECTION AND PAYMENT
- 365.322 - Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception.
- 365.324 - Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers.
- 365.327 - Collection of tax by unlicensed person: Submission of monthly statements; payment of tax.
- 365.330 - Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account.
- 365.335 - Establishment of procedure requiring suppliers to submit tax returns electronically.
- 365.340 - When tax becomes delinquent; deposit of proceeds from penalty.
- 365.346 - Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number.
- 365.351 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.