CHAPTER 31-36
Motor Fuel Tax

Index Of Sections

§ 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§ 31-36-10 Repealed.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§ 31-36-20.1 Repealed.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.