CHAPTER 31-36 - Motor Fuel Tax
- § 31-36-1 - Definitions.
- § 31-36-2 - Registration of distributors required.
- § 31-36-3 - Bond of a motor fuel distributor.
- § 31-36-4 - Suspension or revocation of registration.
- § 31-36-5 - Measurement and marking of capacity of vehicles for transportation of fuels.
- § 31-36-6 - Distributors' sales records.
- § 31-36-7 - Monthly report of distributors – Payment of tax.
- § 31-36-8 - Declarations under penalty of perjury.
- § 31-36-9 - Assessment on determination of incorrectness of report or on failure to file report.
- § 31-36-10 - [Repealed.].
- § 31-36-11 - Interest on delinquent taxes – Actions for collections.
- § 31-36-11.1 - Interest on overpayments.
- § 31-36-12 - Tax as debt to state.
- § 31-36-13 - Exemption and reimbursement for sales to United States or outside state – Emergency sales to other distributors.
- § 31-36-13.1 - Other exemptions.
- § 31-36-14 - Purchase for export by distributor licensed in another state.
- § 31-36-15 - Refunds of motor fuel tax.
- § 31-36-16 - Payment of tax by persons other than distributors.
- § 31-36-17 - Carriers' reports of deliveries.
- § 31-36-18 - Appeals involving licenses or registrations.
- § 31-36-19 - Penalty for violations.
- § 31-36-20 - Disposition of proceeds.
- § 31-36-20.1 - [Repealed.].
- § 31-36-21 - Deposit in mail as sufficient notice.
- § 31-36-22 - Rules and regulations – Forms.
- § 31-36-23 - Severability.