Article 1 - Motor Fuel Tax

Article 1 - Motor Fuel Tax

§ 48-9-1. Short title
§ 48-9-2. Definitions
§ 48-9-3. Levy of excise tax; rate; taxation of motor fuels not commonly sold or measured by gallon; rate; prohibition of tax on motor fuel by political subdivisions; exception; exempted sales
§ 48-9-4. Requirement of distributor's license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety
§ 48-9-5. Licensing as distributors of fuel oils, compressed petroleum gas, or special fuel persons having both highway and nonhighway use of such fuel and resellers; purchases of such fuel by licensees exempt
§ 48-9-6. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license
§ 48-9-7. Discontinuance, sale, or transfer of distributor's operations; notice to commissioner; time; contents; payment of taxes concurrent with discontinuance, sale, or transfer; effect of failure to give notice
§ 48-9-8. Tax reports from distributors; quarterly or annual; contents; payment; time; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices
§ 48-9-9. Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers
§ 48-9-10. Refunds of motor fuel taxes, in general; application for refund permit; contents; refunds to persons using gasoline for agricultural purposes; amount; retailers; separate claims; amount; interest
§ 48-9-10.1. Refunds of sales and use taxes to credit card issuers
§ 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty
§ 48-9-12. Powers of the commissioner; notice of cancellation of license; retention of bonds; public inspection of records; assessment based on commissioner's estimate; agreements for time extension; list of licensed distributors
§ 48-9-13. Assessments of deficiencies; time limits; timely return; false or fraudulent return; no return; filing of statement by sheriff, receiver, or other officer upon sale of distributor's property; contents
§ 48-9-14. Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title
§ 48-9-15. Officers required to assist in enforcing article; powers
§ 48-9-16. Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations
§ 48-9-17. Violations of article; penalties
§ 48-9-18. Operation without distributor's license; assessment of penalty in lieu of taxes
§ 48-9-19. Cooperative agreements with other states
§ 48-9-20. Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax

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