Tax levied and imposed—Rate to be computed—Incidence—Distribution.
Motor vehicle fuel tax rate—Expiration of subsection.
Tax liability of terminal operator.
Tax liability—Reciprocity agreements.
Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
Penalty for filing fraudulent tax report.
Computation and payment of tax—Remittance—Electronic funds transfer.
Payment of tax—Penalty for delinquency.
Credit for worthless accounts receivable—Report—Adjustment.
Licensees, persons acting as licensees—Tax reports—Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion—Penalties, liability—Mitigation—Reassessment petition, hearing—Notice.
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Application for license—Federal certificate of registry—Investigation—Fee—Penalty for false statement—Bond or security—Cancellation.
Issuance of license—Display—Refusal of issuance—Inspection of records.
Reports by persons other than licensees—Department requirements—Forms.
Penalty for acting without license—Separate licenses for separate activities—Default assessment.
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties—Overpayment refunds.
Tax required of persons not classed as licensees—Duties—Procedure—Distribution of proceeds—Penalties—Enforcement.
Delinquency—Lien of tax—Notice.
Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
State may pursue remedy against licensee or bond.
Records to be kept by licensees—Inventory—Statement.
Records to be preserved by licensees.
Examinations and investigations.
Suspension, revocation, cancellation of licenses—Notice.
Carriers of motor vehicle fuel—Examination of records, stocks, etc.
Carriers of motor vehicle fuel—Invoice, bill of sale, etc., required—Inspections.
Exemptions—Imports, exports, federal sales—Invoice—Certificate—Reporting.
Sales to state or political subdivisions not exempt.
Exemption—Sales to foreign diplomatic and consular missions.
Nongovernmental use of fuels, etc., acquired from United States government—Tax—Unlawful to procure or use.
Extension of time for filing exportation certificates or claiming exemptions.
Refunds for urban transportation systems.
Refunds for nonhighway use of fuel.
Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
Refunds for use in manufacturing, cleaning, dyeing.
Refunds on exported fuel.
Claim of refund.
Information may be required.
Payment of refunds—Interest—Penalty.
Credits on tax in lieu of collection and refund.
Examination of books and records.
Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
Time limitation on erroneous payment credits or refunds and notices of additional tax.
Diversion of export fuel—Penalty.
Revenue to motor vehicle fund.
Refund to aeronautics account.
Disposition of fees, fines, penalties.
Enforcement and administration—Rule-making authority.
State preempts tax field.
Agreement with tribe for fuel taxes.
Motor vehicle fuel tax cooperative agreement.
Fuel tax evasion—Seizure and forfeiture.
Fuel tax evasion—Forfeiture procedure.
Fuel tax evasion—Forfeited property.
Fuel tax evasion—Return of seized property.
Fuel tax evasion—Search and seizure.
Fuel tax evasion—Rules.
Rules—1998 c 176.
Findings—1998 c 176.
Effective date—1998 c 176.