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Part 1 - General Provisions
§ 67-3-101. Short Title - This chapter shall be known and may be cited as...
§ 67-3-102. Purpose of Chapter — Construction - It is the intent of the general assembly in enacting...
§ 67-3-103. Chapter Definitions - As used in this chapter, unless the context otherwise requires:...
Part 2 - Imposition of Taxes and Fees
§ 67-3-203. Special Privilege Tax - Subject to exemptions provided in part 4 of this chapter,...
§ 67-3-204. Environmental Assurance Fee - Subject to exemptions provided in part 4 of this chapter,...
§ 67-3-205. Export Tax - An export tax of one-twentieth of one cent (1/20 of...
Part 3 - Measurement of Tax
§ 67-3-301. Measurement of Gasoline Tax - The tax imposed by § 67-3-201 on taxable gallons imported...
Part 4 - Exemptions and Refunds
§ 67-3-402. Consumer Imports Exemption - There shall be exempt from the taxes and fees imposed...
§ 67-3-403. Industrial Chemicals and Solvents Exemption - Industrial chemicals or solvents classified as volatile substances shall not...
§ 67-3-404. Export Exemption - There shall be exempt from nineteen-twentieths (19/20) of the special...
§ 67-3-405. Suppliers Export Exemption - There shall be exempt from the taxes and fees imposed...
§ 67-3-406. Refund on Exports by Licensed Exporter - A licensed exporter shall be entitled to a refund of...
§ 67-3-407. Refund on Exports by Unlicensed Exporter - An unlicensed exporter shall be entitled to a refund of...
§ 67-3-408. Kerosene Exemption - There shall be exempt from the tax imposed in §...
§ 67-3-409. Aviation Fuel Exemption - There shall be exempt from the taxes imposed in §§...
§ 67-3-415. Refunds — Contaminated Fuels - Where taxable diesel fuel has been accidentally contaminated by dye,...
§ 67-3-416. Refunds — Casualty Losses - A refund of the tax imposed by §§ 67-3-201 and...
§ 67-3-417. Refunds — Fabricating User - The special privilege tax imposed by § 67-3-203 shall be...
§ 67-3-418. Refunds — End User — Off Highway - When an end user uses undyed diesel fuel as heating...
§ 67-3-419. Exemption for Methanol Sold for Use in Highway or Nonhighway Vehicles - There shall be exempt from the taxes imposed in §§...
Part 5 - Payment of Tax
§ 67-3-501. Payment by Permissive Supplier - Except as otherwise provided in this part, the taxes imposed...
§ 67-3-502. Payment by Bonded Importer - Except as otherwise provided in this part, the taxes and...
§ 67-3-508. Collection Administration Allowance - To the extent a supplier, a permissive supplier, or a...
§ 67-3-512. Payment of Taxes and Fees by Fuel Blenders - Each person blending untaxed materials, including blendstocks and additives, with...
§ 67-3-514. Inclusion of Taxes and Fees in Sales Price - The taxes and fees imposed by this chapter on petroleum...
Part 6 - Bonding and Licenses
§ 67-3-602. Blender's License - Any person engaged in business in this state as a...
§ 67-3-603. Terminal Operator's License - Any person engaged in business in this state as a...
§ 67-3-604. Exporter's License - Persons, other than licensed suppliers or licensed bonded importers, who...
§ 67-3-605. Transporter's License - Any person who is not licensed as a supplier, exporter...
§ 67-3-607. Wholesaler's License - Any person engaged in business in this state as a...
§ 67-3-615. License Transferability - No license is transferable to another person. For purposes of...
§ 67-3-616. License Display - Each license shall be preserved and conspicuously displayed at the...
§ 67-3-617. License Termination — Notice — Surrender - Whenever any person licensed to do business under this chapter...
§ 67-3-619. Retailer's License for Dyed Diesel Fuel - Any person engaged in business in this state as a...
Part 7 - Reports
§ 67-3-702. In-State Terminal Operator Reports - provided, that in the event the internal revenue service provides...
§ 67-3-705. Blender's Report - A person licensed as a blender shall file a monthly...
Part 8 - Enforcement Provisions
§ 67-3-803. Refusal of Delivery - No retail vendor, bulk plant operator, wholesaler or bulk end...
§ 67-3-805. Right to Rely - The supplier and the terminal operator shall be entitled to...
§ 67-3-819. Criminal Violations - A person who violates any provision of this chapter with...
Part 9 - General Administrative Provisions
§ 67-3-902. Investment of Idle Funds From 1986 Gasoline Tax Increases - All funds from the increase in taxes imposed by chapter...
§ 67-3-909. Commissioner's Duty — Receipts and Disbursals - The commissioner shall collect all taxes and fees accruing under...
§ 67-3-911. Lists — Furnishing by the Commissioner - A current list of licensees, with applicable federal employer identification...
Part 11 - Alternative Fuels
§ 67-3-1101. Alternative Fuels — Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-3-1105. Liquified Gas — Bond - Application for a dealer permit shall be accompanied by a...
§ 67-3-1110. Liquified Gas — Reports — Payment of Tax — Computation of Tax - Passenger cars — 19 miles per gallon; Class 1 —...
§ 67-3-1116. Compressed Natural Gas — Records - A user shall keep for four (4) years, open to...
§ 67-3-1117. Compressed Natural Gas — Penalty for Unauthorized Highway Usage - The commissioner may assess a civil penalty of five hundred...
§ 67-3-1118. Compressed Natural Gas — Sale or Transfer of Motor Vehicle - When a compressed natural gas motor vehicle is sold or...
Part 12 - Highway User Fuel Tax
§ 67-3-1201. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-3-1204. Amount of Tax — Formula - The amount of tax payable to the state is determined...
Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
§ 67-3-1301. Purpose of This Part - The purpose of this part is to adopt special provisions...
§ 67-3-1302. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-3-1307. Prepaid User Authorization — Renewals - The commissioner shall renew a prepaid user authorization when an...
§ 67-3-1308. Prepaid User Authorization — Cancellation and Refund - A prepaid user may cancel the authorization by giving written...
§ 67-3-1309. Diesel Tax Prepaid User Authorization for Certain Farmers - MAXIMUM WEIGHT CLASS (LBS.) FEE Passenger Car $56.00 J Class...
Part 14 - Transportation Fuel Equity Act
§ 67-3-1401. Short Title - This part shall be known and may be cited as...
§ 67-3-1402. Legislative Intent - The use of diesel fuel by commercial carriers has significant...
§ 67-3-1403. Part Definitions - Unless specifically defined in this part, all terms used in...
§ 67-3-1404. All Diesel Fuel Subject to Diesel Tax - All diesel fuel, whether undyed or dyed, that is used...
§ 67-3-1407. Moneys Collected to Be Deposited in the Transportation Equity Trust Fund - All moneys collected pursuant to this part shall be deposited...