Article 14 - GASOLINE AND SPECIAL FUEL EXCISE TAX
- Section 11-14-1 - Short title; arrangement of sections or portions of article
- Section 11-14-2 - Definitions
- Section 11-14-3 - Imposition of tax
- Section 11-14-3a - Applicability of rate increase to gasoline or special fuel on hand or in inventory
- Section 11-14-4 - Computation of tax
- Section 11-14-5 - Exemptions from tax
- Section 11-14-5a - Exemption for bulk sales to interstate motor carriers
- Section 11-14-5b - Exemptions for sales made through special devices
- Section 11-14-6 - Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state
- Section 11-14-7 - Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses
- Section 11-14-8 - Tax due
- Section 11-14-9 - Repealed
- Section 11-14-10 - Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
- Section 11-14-11 - Refund of tax because of certain nonhighway uses; statute of limitations and effective date
- Section 11-14-11a - Refund of tax on gasoline or special fuel paid by any municipality, county, county board of education, volunteer fire department, nonprofit ambulance service and emergency rescue service
- Section 11-14-12 - Partial refund of tax on tax-paid gallonage consumed in buses
- Section 11-14-13 - Surety bonds required; release of surety; new bond
- Section 11-14-14 - Enforcement powers
- Section 11-14-15 - Disposition of tax collected
- Section 11-14-16 - Repealed
- Section 11-14-17 - No dyed fuel on highways
- Section 11-14-17a - Spot check inspections
- Section 11-14-18 - Penalty for refusal to permit inspection
- Section 11-14-19 - Penalty for failure to file required return when no tax due
- Section 11-14-20 - Repealed
- Section 11-14-21 - Repealed
- Section 11-14-22 - Repealed
- Section 11-14-23 - Repealed
- Section 11-14-24 - Repealed
- Section 11-14-25 - Receivership or insolvency proceeding
- Section 11-14-26 - Repealed
- Section 11-14-27 - Repealed
- Section 11-14-28 - Repealed
- Section 11-14-29 - Severability
- Section 11-14-30 - General procedure and administration
- Section 11-14-31 - Repeal of article