GroundRules
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- 15-70-357 · Renumbered 15-70-419.
- 15-70-358 · 15-70-358 through 15-70-360 reserved.
- 15-70-361 · Renumbered 15-70-426.
- 15-70-362 · Renumbered 15-70-430.
- 15-70-363 · Renumbered 15-70-431.
- 15-70-364 · Renumbered 15-70-432.
- 15-70-365 · Renumbered 15-70-434.
- 15-70-366 · Renumbered 15-70-443.
- 15-70-367 · 15-70-367 and 15-70-368 reserved.
- 15-70-369 · Renumbered 15-70-433.
- 15-70-370 · Repealed.
- 15-70-371 · Renumbered 15-70-442.
- 15-70-372 · Repealed.
- 15-70-401 · Definitions.
- 15-70-402 · License and security of distributors -- denial or disciplinary action.
- 15-70-403 · Gasoline, special fuel, and aviation fuel tax -- incidence -- rates.
- 15-70-404 · Computation.
- 15-70-405 · Exemption from special fuel tax.
- 15-70-406 · 15-70-406 through 15-70-409 reserved.
- 15-70-410 · Distributor's statement and payment -- confidentiality.
- 15-70-411 · Recordkeeping requirements.
- 15-70-412 · Invoice of distributors and aviation fuel dealers.
- 15-70-413 · 15-70-413 and 15-70-414 reserved.
- 15-70-415 · Examination of records.
- 15-70-416 · Information reports -- penalty -- confidentiality.
- 15-70-417 · Penalties for delinquency.
- 15-70-418 · Fraudulent returns -- penalty.
- 15-70-419 · Improperly imported fuel -- seizure.
- 15-70-420 · Warrant for distraint.
- 15-70-421 · Statute of limitations.
- 15-70-422 · 15-70-422 through 15-70-424 reserved.
- 15-70-425 · Refund or credit authorized.
- 15-70-426 · Required records.
- 15-70-427 · 15-70-427 through 15-70-429 reserved.
- 15-70-430 · Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
- 15-70-431 · Determination of highway use.
- 15-70-432 · Application for refund or credit -- filing -- correction by department.
- 15-70-433 · Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records.
- 15-70-434 · Approval or rejection of claim.
- 15-70-435 · 15-70-435 through 15-70-439 reserved.
- 15-70-440 · Unlawful use of aviation fuel.
- 15-70-441 · Dyed special fuel restrictions -- penalties.
- 15-70-442 · Marking of dyed diesel fuel pumps.
- 15-70-443 · Penalties.
- 15-70-444 · 15-70-444 through 15-70-449 reserved.
- 15-70-450 · Cooperative agreement -- motor fuels taxes.
- 15-70-451 · Tribal motor fuels administration account.
- 15-70-452 · Tribal motor fuels tax account.
- 15-70-453 · 15-70-453 and 15-70-454 reserved.
- 15-70-455 · Nonresident special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit -- nonresident special fuel user's agricultural product temporary trip permit.
- 15-70-456 · Fees for temporary permits -- duration of temporary permits.
- 15-70-457 · Department to furnish forms.
- 15-70-458 · Penalty for operation without temporary permit -- compliance bond -- policy continued.
- 15-70-501 · Short title.
- 15-70-502 · Purpose.
- 15-70-503 · Definitions.
- 15-70-504 · 15-70-504 through 15-70-510 reserved.
- 15-70-511 · Licensing of ethanol distributors.
- 15-70-512 · Distributor's statement.
- 15-70-513 · Recordkeeping requirements.
- 15-70-514 · Examination of records.
- 15-70-515 · 15-70-515 through 15-70-520 reserved.
- 15-70-521 · Denaturing ethanol -- refund authorized.
- 15-70-522 · Tax incentive for production of ethanol -- rules.
- 15-70-523 · Application for payment of tax incentive.
- 15-70-524 · 15-70-524 through 15-70-526 reserved.
- 15-70-527 · Penalty for failure to file.
- 15-70-601 · Repealed.
- 15-70-701 · Definitions.
- 15-70-702 · Alternative fuel dealer's license.
- 15-70-703 · Application for license.
- 15-70-704 · Bonding, release of surety, and additional bond.
- 15-70-705 · Issuance of license -- grounds for refusal -- hearing.
- 15-70-706 · Revocation of license -- notice.
- 15-70-707 · Cancellation of license on surrender.
- 15-70-708 · 15-70-708 through 15-70-710 reserved.
- 15-70-711 · Tax on compressed natural gas, hydrogen fuel, liquefied petroleum gas, and alternative fuels.
- 15-70-712 · Recordkeeping.
- 15-70-713 · Examination of records -- enforcement -- reciprocity.
- 15-70-714 · Returns required -- payment.
- 15-70-715 · Penalties for refusal or failure to file return or pay tax when due.
- 15-70-716 · Deficiency -- penalty.
- 15-70-717 · Determination if no return made -- penalty -- presumption.
- 15-70-718 · Fraudulent return -- penalty.
- 15-70-719 · Warrant for distraint.
- 15-70-720 · Statute of limitations.
- 15-70-801 · Definitions.
- 15-70-802 · Public charging station tax.
- 15-70-803 · Installation of electric meters.
- 15-70-804 · Public charging station rate disclosure.
- 15-70-805 · Public charging station operator statements and tax payment -- rulemaking.
- 15-71-101 · Repealed.
- 15-71-102 · Repealed.
- 15-71-103 · Repealed.
- 15-71-104 · Repealed.
- 15-71-105 · Repealed.
- 15-71-106 · 15-71-106 through 15-71-109 reserved.
- 15-71-110 · Repealed.
- 15-71-111 · Terminated.
- 15-72-101 · Short title.