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Subchapter I. Gasoline
§ 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...
Subchapter II. Special Fuel
§ 5131. Definitions. - As used in this chapter: (1) “A program to demonstrate...
§ 5132. Tax imposed. - (a) There is hereby levied and imposed a tax of...
§ 5133. Exemptions. - (a) The tax imposed by this chapter shall not apply...
§ 5134. Special fuel license; bond. - (a) Required. — It shall be unlawful for any person...
§ 5135. Records. - (a) Preparation of records. — For each location where special...
§ 5136. Monthly reports and payments. - (a) Reports. — For the purpose of determining the amount...
§ 5137. Refund of taxes erroneously or illegally collected. - In the event that any taxes, penalties or interest imposed...
§ 5138. Administration. - (a) Rules and regulations. — The Department of Transportation shall...
§ 5139. Violations and penalties; enforcement. - (a) Acts forbidden. — It shall be unlawful for any...
§ 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties. - (a) Notices with respect to dyed diesel fuel. — (1)...
Subchapter III. State Aid to Municipalities for Streets
§ 5161. Definitions. - As used in this subchapter: (1) “Municipality” means any incorporated...
§ 5162. Appropriations paid through State Treasurer. - (a) There shall be appropriated annually to municipalities within the...
§ 5163. Time and method of computation. - (a) The Department of Transportation shall compute annually no later...
§ 5164. Certification of Secretary of Transportation; time for payment. - The Department of Transportation shall forward to the Secretary of...
§ 5165. Expenditures of funds by municipalities; records, audits and regulations of municipalities. - (a) Each municipality shall keep an accounting of all funds...
§ 5166. Unauthorized expenditures; personal liability. - (a) No municipal official or employee shall authorize, direct or...
Subchapter IV. Aviation Jet Fuel
§ 5171. Definitions. - As used in this subchapter: (1) “Aviation jet fuel” means...
§ 5172. Aviation jet fuel tax. - (a) A tax of 5 cents per gallon, computed in...
§ 5173. Jet fuel supplier's license; bond. - (a) License required. — It is unlawful for any person...
§ 5174. Records. - (a) Preparation of records. — Each licensed aviation jet fuel...
§ 5175. Monthly reports and payments. - (a) Reports. — (1) For the purpose of determining the...
§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected. - (a) If any taxes, fees, penalties, or interest imposed under...
§ 5177. Administration. - (a) Rules and regulations. — The Department shall enforce this...
§ 5178. Procedure for exempt sales of aviation jet fuel. - (a) A sale made to an entity exempt from taxation...
§ 5179. Violations; penalties; enforcement. - (a) Acts forbidden. — It is unlawful for a person...
§ 5180. Deposit of aviation jet fuel tax proceeds. - (a) The Department shall deposit all aviation jet fuel tax...