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§ 5101. Definitions. - As used in this chapter: (1) “Aviation gasoline” is gasoline...
§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display. - Every person engaged in the retail sale of gasoline shall,...
§ 5103. License for distributor of gasoline; requirement, application, bond and fee. - (a) No distributor shall receive, use, sell or distribute any...
§ 5104. Issuance of distributor's license; term of license. - The application referred to in § 5103 of this title,...
§ 5105. Refusal of distributor's license; grounds. - If any application for a license to transact business as...
§ 5106. Assignability of distributor's license. - The license issued under this subchapter by the Department of...
§ 5107. Bond of licensed distributor. - (a) Every distributor shall file with the Department of Transportation...
§ 5108. Revocation, cancellation and surrender of license and bond. - The Department of Transportation may revoke the license of any...
§ 5109. Records of Department of Transportation. - The Department of Transportation shall keep and file all applications...
§ 5110. Levy and rate of tax; collection. - (a) There is hereby levied and imposed for the state...
§ 5111. Exempt sales of gasoline. - (a) The tax imposed by this chapter shall not apply...
§ 5112. Distributor's taxable sales of gasoline; what is included. - The distributor's taxable sales shall, for the purpose of this...
§ 5113. Monthly reports of distributors. - (a) On or before the twenty-fifth day of each calendar...
§ 5114. Payment of tax by distributor. - (a) At the time of rendering the statement required by...
§ 5115. Penalties for failure to file reports or pay tax when due. - When any distributor fails to file monthly reports with the...
§ 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment. - (a) Whenever any distributor neglects or refuses to make and...
§ 5117. Collection by Department of Transportation of delinquent taxes. - If any distributor shall be in default for more than...
§ 5118. Rules and regulations. - The Department of Transportation may prescribe reasonable rules and regulations...
§ 5119. Deposit of receipts by Department of Transportation. - All money received by the Department of Transportation under this...
§ 5120. Refunds of motor fuel taxes. - (a) The Secretary of Transportation shall refund out of the...
§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal. - (a) Every railroad company, suburban or interurban railroad company, pipeline...
§ 5122. Retention of records by distributors or retailers; penalties. - (a) Each distributor or retailer shall maintain and keep, for...
§ 5123. Inspection of records. - (a) The record of all purchases, receipts, sales, distribution and...
§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties. - (a) Whenever a person ceases to engage in business as...
§ 5125. Delivery from tank truck to motor vehicle; penalty. - The delivery of gasoline from a tank truck to the...
§ 5126. Exchange of information among the states. - The Department of Transportation shall, upon request duly received from...
§ 5128. Penalties. - (a) Whoever violates any provision of this chapter, a penalty...
§ 5129. Collection of bad checks; service charge; interest. - If a check received in payment of moneys due the...