Chapter 308-77. Special fuel tax rules and regulations.  


Section 308-77-005. Definitions.
Section 308-77-015. Incidental use or exemptions.
Section 308-77-025. Special fuel permits.
Section 308-77-035. Cancellation, suspension, or revocation of fuel licenses.
Section 308-77-046. Waiving of bond requirements.
Section 308-77-048. Collateral requirements in lieu of surety bonds.
Section 308-77-075. Payment due dates for fuel tax not paid by electronic funds.
Section 308-77-085. Minimum payment or refund.
Section 308-77-099. Invoices issued by licensees.
Section 308-77-102. Appeals.
Section 308-77-103. Mitigation of penalties and interest.
Section 308-77-104. Filing of refund claims for nonlicensees.
Section 308-77-106. Use tax for refunds.
Section 308-77-108. Special rules and requirements for fuel tax refunds.
Section 308-77-109. Invoice requirements for refund to nonlicensees and IFTA licensees.
Section 308-77-112. Power take-off (PTO) use.
Section 308-77-114. Unauthorized use of dyed diesel.
Section 308-77-116. Records.
Section 308-77-121. Tax computation in the absence of records.
Section 308-77-155. On board computers or recording devices.
Section 308-77-240. Refund records.
Section 308-77-265. Tax exempt losses.
Section 308-77-280. Natural gas, propane decal as evidence of payment of annual license fees.
Section 308-77-290. Dishonored checks.