Chapter 36
Motor Fuel Tax

Index of Sections

§ 31-36-1. Definitions.

§ 31-36-2. Registration of distributors required.

§ 31-36-3. Bond of a motor fuel distributor.

§ 31-36-4. Suspension or revocation of registration.

§ 31-36-5. Measurement and marking of capacity of vehicles for transportation of fuels.

§ 31-36-6. Distributors’ sales records.

§ 31-36-7. Monthly report of distributors — Payment of tax.

§ 31-36-8. Declarations under penalty of perjury.

§ 31-36-9. Assessment on determination of incorrectness of report or on failure to file report.

§ 31-36-10. Repealed.

§ 31-36-11. Interest on delinquent taxes — Actions for collections.

§ 31-36-11.1. Interest on overpayments.

§ 31-36-12. Tax as debt to state.

§ 31-36-13. Exemption and reimbursement for sales to United States or outside state — Emergency sales to other distributors.

§ 31-36-13.1. Other exemptions.

§ 31-36-14. Purchase for export by distributor licensed in another state.

§ 31-36-15. Refunds of motor fuel tax.

§ 31-36-16. Payment of tax by persons other than distributors.

§ 31-36-17. Carriers’ reports of deliveries.

§ 31-36-18. Appeals involving licenses or registrations.

§ 31-36-19. Penalty for violations.

§ 31-36-20. Disposition of proceeds.

§ 31-36-20.1. Repealed.

§ 31-36-21. Deposit in mail as sufficient notice.

§ 31-36-22. Rules and regulations — Forms.

§ 31-36-23. Severability.