IMPOSITION OF TAX
- 366.190 - Rate of tax.
- 366.195 - Additional excise tax levied on special fuel if federal tax reduced or discontinued.
- 366.197 - Factor for conversion of volumetric measurement.
- 366.199 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.
- 366.200 - Exempt sales and uses.
- 366.203 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.
- 366.206 - Special fuel dealer not to collect tax on certain exempt sales.
- 366.207 - Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.