§ 28-5601 Definitions
§ 28-5602 Enforcement
§ 28-5603 Motor fuel testing
§ 28-5604 Reward for detecting violations
§ 28-5605 Use fuel tax collection; fuel dispenser labels; civil penalty
§ 28-5606 Imposition of motor fuel taxes
§ 28-5607 Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
§ 28-5608 Fuel imported in fuel tanks; violation; classification
§ 28-5609 Railroad common carrier exemption; exception; report
§ 28-5610 Exemptions
§ 28-5611 Refunds; motor vehicle fuel
§ 28-5612 Refund procedure; violation
§ 28-5613 Licensee refunds; definition
§ 28-5614 Refunds; use fuel
§ 28-5615 Presumption of use
§ 28-5616 Light class motor vehicles
§ 28-5617 Vendors; receipt
§ 28-5618 Report requirements
§ 28-5619 Records required; violation; classification
§ 28-5620 Records and equipment inspections; hearings; use restrictions; violation; costs
§ 28-5621 Failure to report or pay tax; penalties; interest; transmittal date
§ 28-5622 Tax estimate
§ 28-5623 Civil penalty; use fuel purchaser; vendor refund; financial penalty prohibited; subsequent violations
§ 28-5624 Transportation of fuel by motor vehicle; documentation; violation; penalties
§ 28-5625 Restricted distributor licenses; reports; violation; classification
§ 28-5626 Suppliers; vendors; licenses required
§ 28-5627 License application
§ 28-5628 Refusal to issue license
§ 28-5629 License issued
§ 28-5630 License; assignability; display; duplicates
§ 28-5631 Bonds; amount; failure of security
§ 28-5633 License cancellation
§ 28-5634 Bond cancellation
§ 28-5635 Discontinuance, sale or transfer of business; violation; classification
§ 28-5636 Supplier blanket election
§ 28-5637 Collection of fuel tax from purchaser; deferred remittance election
§ 28-5638 Deferred remittance election eligibility
§ 28-5639 Uncollectible tax credit
§ 28-5640 Collection allowance
§ 28-5643 Reliance on representations
§ 28-5644 Terminal operator; joint and several liability
§ 28-5645 Dyed diesel use; violation; classification
§ 28-5646 Dyed diesel notice
§ 28-5647 Dyed diesel; prohibited acts; joint and several liability
§ 28-5648 Inspection of fuel and shipping papers
§ 28-5649 Dyed diesel; permissible highway use