Article 13 - Gasoline Tax, 7-13-1 through 7-13-18.
- Section 7-13-1 - Gasoline tax; short title.
- Section 7-13-2 - Definitions.
- Section 7-13-2.1 - When gasoline received and by whom.
- Section 7-13-3 - Imposition and rate of tax; denomination as "gasoline tax".
- Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due.
- Section 7-13-3.2 - Gasoline inventories.
- Section 7-13-3.3, 7-13-3.4 - Repealed.
- Section 7-13-3.5 - Bond required of taxpayers.
- Section 7-13-4 - Deductions; gasoline tax.
- Section 7-13-4.1 to 7-13-4.3 - Repealed.
- Section 7-13-4.4 - Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.
- Section 7-13-5 - Tax returns; payment of tax.
- Section 7-13-6 - Returns by wholesalers; exception.
- Section 7-13-6.1 - Returns by retailers; requirements; exception.
- Section 7-13-6.2 - Returns by rack operators; requirements.
- Section 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer.
- Section 7-13-8 - Misdemeanor for anyone other than producer, refiner or pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this s
- Section 7-13-9 - Repealed.
- Section 7-13-10 - Validation of pledges.
- Section 7-13-11 - Claim for refund or credit of gasoline tax paid on gasoline destroyed by fire, accident or acts of God before retail sale.
- Section 7-13-12 - Manifest or bill of lading required when transporting gasoline.
- Section 7-13-13 to 7-13-16 - Repealed.
- Section 7-13-17 - Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.
- Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse.