Article 1 - GASOLINE TAX
- Section 27-55-1 - Administration of article
- Section 27-55-3 - Purpose of article
- Section 27-55-5 - Definitions
- Section 27-55-7 - Application for permit; bond
- Section 27-55-9 - Permit; revocation; injunction
- Section 27-55-11 - Excise tax on gasoline and blend stock
- Section 27-55-12 - Exemption from excise taxes on gasoline, diesel fuel and compressed gas
- Section 27-55-13 - Monthly report and remittances
- Section 27-55-15 - Report from person not bonded as distributor of gasoline
- Section 27-55-17 - [Repealed]
- Section 27-55-19 - Gasoline taxes; exemptions
- Section 27-55-21 - Refund gasoline dealer
- Section 27-55-23 - Gasoline tax refunds; non-highway use
- Section 27-55-25 - [Repealed]
- Section 27-55-27 - Gasoline tax refunds; losses
- Section 27-55-29 - Administration, enforcement and penalties
- Section 27-55-31 - [Repealed]
- Section 27-55-33 - Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service
- Section 27-55-35 - Metering requirements
- Section 27-55-37 - Retention of records by distributors of gasoline and other persons; statute of limitations for actions by state for recovery of additional amounts
- Section 27-55-39 - Right to inspection
- Section 27-55-41 - [Repealed]
- Section 27-55-43 - Commission to institute proceedings; sequestration
- Section 27-55-45 - Refund of taxes erroneously or illegally collected
- Section 27-55-47 - Funds placed in depositories
- Section 27-55-49 - Exchange of information with other states
- Section 27-55-51 - [Repealed]
- Section 27-55-53 - Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties
- Section 27-55-55 - [Repealed]
- Section 27-55-57 - Stop at inspection station
- Section 27-55-59 - Wartime provisions
- Section 27-55-61 - [Repealed]
- Section 27-55-63 - Authority to make rules and regulations
- Section 27-55-65 - Effect of prior law