Chapter 31-36. Motor Fuel Tax
Section
31-36-1Definitions.31-36-2Registration of distributors required.31-36-3Bond of a motor fuel distributor.31-36-4Suspension or revocation of registration.31-36-5Measurement and marking of capacity of vehicles for transportation of fuels.31-36-6Distributors’ sales records.31-36-7Monthly report of distributors — Payment of tax.31-36-8Declarations under penalty of perjury.31-36-9Assessment on determination of incorrectness of report or on failure to file report.31-36-10Repealed.31-36-11Interest on delinquent taxes — Actions for collections.31-36-11.1Interest on overpayments.31-36-12Tax as debt to state.31-36-13Exemption and reimbursement for sales to United States or outside state — Emergency sales to other distributors.31-36-13.1Other exemptions.31-36-14Purchase for export by distributor licensed in another state.31-36-15Refunds of motor fuel tax.31-36-16Payment of tax by persons other than distributors.31-36-17Carriers’ reports of deliveries.31-36-18Appeals involving licenses or registrations.31-36-19Penalty for violations.31-36-20Disposition of proceeds. [Effective until January 1, 2026.]31-36-20.1Repealed.31-36-21Deposit in mail as sufficient notice.31-36-22Rules and regulations — Forms.31-36-23Severability.