Chapter 31-36.1. Fuel Use Reporting Law
Section
31-36.1-1Statement of purpose.31-36.1-2Definitions.31-36.1-3Motor carrier license and identification — Temporary licenses.31-36.1-4Motor carrier license and identification revocation.31-36.1-5Imposition of tax.31-36.1-6Bond requirement.31-36.1-7Discharge of surety.31-36.1-8Records.31-36.1-9Enforcement powers of the administrator.31-36.1-10Repealed.31-36.1-11Return requirements.31-36.1-12Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.31-36.1-13Computation of tax by administrator.31-36.1-14Average consumption.31-36.1-15Credit on tax — Refund.31-36.1-16Reciprocity.31-36.1-17Penalties.31-36.1-18Disposition of proceeds.31-36.1-19Out-of-state vehicles.