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 Repealed.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 Repealed.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.