Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax.
- 27-61-1 - Purpose and administration of chapter.
- 27-61-3 - Definitions.
- 27-61-5 - Levy of tax.
- 27-61-7 - Tax accrual and liability; manner of payment.
- 27-61-8 - Waiver of taxes and fees when vehicle operated in response to emergency.
- 27-61-9 - Issuance of interstate fuel use permit; revocation; expiration; issuance and revocation of licenses under International Fuel Tax Agreement; persons ineligible to receive licenses or decals.
- 27-61-11 - Reports and remittance; timely filing of reports and payments.
- 27-61-12 - Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk.
- 27-61-13 - Credit; refund; use of credits on reports filed under the International Fuel Tax Agreement.
- 27-61-15 - Records.
- 27-61-17 - Repealed.
- 27-61-19 - Rules and regulations; forms.
- 27-61-20 - Motor fuel tax agreements with other states.
- 27-61-21 - Penalties; agreements; rules and regulations.
- 27-61-23 - Basis for determination of tax.
- 27-61-25 - Distribution of proceeds of tax and permit fees.
- 27-61-27 - Reciprocal agreements.
- 27-61-29 - Temporary permits.
- 27-61-31 - Administration and enforcement; interest on late payments; penalties.
- 27-61-33 - Credit or refund for erroneously or illegally collected taxes or penalties.
- 27-61-35 - Repealed.