82.36 - Motor vehicle fuel tax.
- 82.36.010 - Definitions.
- 82.36.020 - Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
- 82.36.022 - Tax imposed -- Intent.
- 82.36.025 - Motor vehicle fuel tax rate -- Expiration of subsection.
- 82.36.026 - Tax liability -- General.
- 82.36.027 - Tax liability of terminal operator.
- 82.36.028 - Tax liability -- Reciprocity agreements.
- 82.36.029 - Deductions -- Handling losses -- Reports.
- 82.36.031 - Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
- 82.36.032 - Penalty for filing fraudulent tax report.
- 82.36.035 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
- 82.36.040 - Payment of tax -- Penalty for delinquency.
- 82.36.044 - Credit for worthless accounts receivable -- Report -- Adjustment.
- 82.36.045 - Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reasses
- 82.36.047 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
- 82.36.050 - Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
- 82.36.060 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
- 82.36.070 - Issuance of license -- Display -- Refusal of issuance--Inspection of records.
- 82.36.075 - Reports by persons other than licensees -- Department requirements -- Forms.
- 82.36.080 - Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
- 82.36.090 - Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
- 82.36.095 - Bankruptcy proceedings -- Notice.
- 82.36.100 - Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement.
- 82.36.110 - Delinquency -- Lien of tax -- Notice.
- 82.36.120 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
- 82.36.130 - Delinquency -- Tax warrant.
- 82.36.140 - State may pursue remedy against licensee or bond.
- 82.36.150 - Records to be kept by licensees--Inventory -- Statement.
- 82.36.160 - Records to be preserved by licensees.
- 82.36.170 - Additional reports -- Filing.
- 82.36.180 - Examinations and investigations.
- 82.36.190 - Suspension, revocation, cancellation of licenses -- Notice.
- 82.36.200 - Carriers of motor vehicle fuel -- Examination of records, stocks, etc.
- 82.36.210 - Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections.
- 82.36.230 - Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting.
- 82.36.240 - Sales to state or political subdivisions not exempt.
- 82.36.245 - Exemption -- Sales to foreign diplomatic and consular missions.
- 82.36.247 - Exemption -- Racing fuel.
- 82.36.250 - Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use.
- 82.36.260 - Extension of time for filing exportation certificates or claiming exemptions.
- 82.36.270 - Refund permit.
- 82.36.275 - Refunds for urban transportation systems.
- 82.36.280 - Refunds for nonhighway use of fuel.
- 82.36.285 - Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
- 82.36.290 - Refunds for use in manufacturing, cleaning, dyeing.
- 82.36.300 - Refunds on exported fuel.
- 82.36.310 - Claim of refund.
- 82.36.320 - Information may be required.
- 82.36.330 - Payment of refunds -- Interest -- Penalty.
- 82.36.335 - Credits on tax in lieu of collection and refund.
- 82.36.340 - Examination of books and records.
- 82.36.350 - Fraudulent invoices -- Penalty.
- 82.36.370 - Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
- 82.36.375 - Time limitation on erroneous payment credits or refunds and notices of additional tax.
- 82.36.380 - Violations -- Penalties.
- 82.36.390 - Diversion of export fuel -- Penalty.
- 82.36.400 - Other offenses -- Penalties.
- 82.36.410 - Revenue to motor vehicle fund.
- 82.36.415 - Refund to aeronautics account.
- 82.36.420 - Disposition of fees, fines, penalties.
- 82.36.430 - Enforcement.
- 82.36.435 - Enforcement and administration -- Rule-making authority.
- 82.36.440 - State preempts tax field.
- 82.36.450 - Agreement with tribe for fuel taxes.
- 82.36.460 - Motor vehicle fuel tax cooperative agreement.
- 82.36.470 - Fuel tax evasion -- Seizure and forfeiture.
- 82.36.475 - Fuel tax evasion -- Forfeiture procedure.
- 82.36.480 - Fuel tax evasion -- Forfeited property.
- 82.36.485 - Fuel tax evasion -- Return of seized property.
- 82.36.490 - Fuel tax evasion -- Search and seizure.
- 82.36.495 - Fuel tax evasion -- Rules.
- 82.36.800 - Rules -- 1998 c 176.
- 82.36.900 - Findings -- 1998 c 176.
- 82.36.901 - Effective date -- 1998 c 176.