Statement of purpose.
Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
Payment of tax by a nonlicensee.
Liability of terminal operator for remittance.
Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance.
Tax liability on leased motor vehicles.
Tax computation on mileage basis.
Tax computation on mileage basis (as amended by 2013 c 23).
Tax computation on mileage basis (as amended by 2013 c 225).
Dyed special fuel use—Authorization, license required—Imposition of tax.
Dyed special fuel—Requirements—Marking—Notice.
Dyed special fuel—Penalties.
Natural gas, compressed natural gas, propane—Annual license fee in lieu of special fuel tax for use in motor vehicles—Schedule—Decal or other identifying device.
Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
Special fuel trip permits—Penalty—Fees.
Application for license—Federal certificate of registry—Investigation—Fee—Penalty for false statement—Bond or security.
Issuance of license—Refusal—Inspection of records—Posting—Display—Duration—Transferability.
Revocation, suspension, cancellation, and surrender of license—Notice—Bond release, discharge—New or additional bond or surety.
Special fuel records—Reports—Inspection.
Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
Computation and payment of tax—Remittance—Electronic funds transfer.
Civil and statutory penalties and interest—Deficiency assessments.
Refunds and credits.
Refund to aeronautics account.
Claim of refund or credit.
Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Suits for recovery of taxes illegally or erroneously collected.
Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
Delinquency—Seizure and sale of property—Notice—Distribution of excess.
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
Delinquency—Collection by civil action—Certificate.
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
Administration and enforcement.
Administration, collection, and enforcement of taxes pursuant to chapter 82.41
State preempts tax field.
Disposition of funds.
Judicial review and appeals.
Agreement with tribe for fuel taxes.
Bulk storage of special fuel by international fuel tax agreement licensee—Authorization to pay tax at time of filing tax return—Schedule—Report—Exemptions.
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.
Rules—1998 c 176.
Severability—1971 ex.s. c 175.
Effective date—1971 ex.s. c 175.
Findings—1998 c 176.
Effective date—1998 c 176.