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78.005 - Definitions. - 78.005 Definitions. In this subchapter: (1) “Alcohol" means fuel ethanol,...
78.01 - Tax imposed; collected; exceptions. - 78.01 Tax imposed; collected; exceptions. (1) Imposition of tax and...
78.015 - Annual adjustment of tax rate. - 78.015 Annual adjustment of tax rate. (1) Before April 1...
78.017 - Adjustment in 1997. - 78.017 Adjustment in 1997. On November 1, 1997, the rate...
78.07 - Motor vehicle fuel received. - 78.07 Motor vehicle fuel received. (1) Except as provided in...
78.09 - Supplier and exporter licenses. - 78.09 Supplier and exporter licenses. (1) No person may import...
78.10 - Licensing process. - 78.10 Licensing process. (1) Application. Application for a license to...
78.11 - Bond. - 78.11 Bond. (1) Amount. (a) To protect the revenues of...
78.12 - Reports to department; computation of tax. - 78.12 Reports to department; computation of tax. (1) Gallons to...
78.13 - Notice by licensee of discontinuance, sale or transfer of business; final report. - 78.13 Notice by licensee of discontinuance, sale or transfer of...
78.15 - Theft of tax moneys. - 78.15 Theft of tax moneys. If any licensee sells any...
78.155 - Penalties for misuse of dyed diesel fuel. - 78.155 Penalties for misuse of dyed diesel fuel. (1) Any...
78.19 - Refund for fuel destroyed. - 78.19 Refund for fuel destroyed. If any motor vehicle fuel...
78.21 - Seizure and sale. - 78.21 Seizure and sale. (1) The department may seize, the...
78.215 - Separate fuel supply tanks required. - 78.215 Separate fuel supply tanks required. Every motor vehicle operated...
78.22 - Motor vehicle fuel floor tax. - 78.22 Motor vehicle fuel floor tax. (1) Floor tax imposed....
78.39 - Definitions. - 78.39 Definitions. In this subchapter: (1) “Alternate fuels" means all...
78.40 - Tax imposed; collected; exceptions. - 78.40 Tax imposed; collected; exceptions. (1) Imposition of tax and...
78.405 - Annual adjustment of the tax rate. - 78.405 Annual adjustment of the tax rate. (1) Before April...
78.407 - Adjustment in 1997. - 78.407 Adjustment in 1997. On November 1, 1997, the rate...
78.47 - Alternate fuels license. - 78.47 Alternate fuels license. No person may act as an...
78.48 - Application; form; investigation; bond; issue. - 78.48 Application; form; investigation; bond; issue. (1) Application. Application for...
78.49 - Reports to department; computation of tax. - 78.49 Reports to department; computation of tax. (1) Reports of...
78.50 - Notice by alternate fuels licensee of cessation, sale or transfer of business; final report. - 78.50 Notice by alternate fuels licensee of cessation, sale or...
78.51 - Theft of alternate fuels tax moneys. - 78.51 Theft of alternate fuels tax moneys. All sums paid...
78.52 - Separate fuel supply tanks required. - 78.52 Separate fuel supply tanks required. Every motor vehicle operated...
78.53 - Presumption. - 78.53 Presumption. For the purpose of enforcing this subchapter, it...
78.55 - Definitions. - 78.55 Definitions. In this chapter: (1) “Air carrier company" has...
78.555 - Tax imposed; rate; collected. - 78.555 Tax imposed; rate; collected. An excise tax of 6...
78.56 - General aviation fuel license. - 78.56 General aviation fuel license. No person may act as...
78.57 - Application; form; investigation; bond; issue. - 78.57 Application; form; investigation; bond; issue. (1) Application. Application for...
78.58 - Reports to department; computation of tax. - 78.58 Reports to department; computation of tax. (1) Reports of...
78.59 - Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report. - 78.59 Notice by general aviation fuel licensee of cessation, sale...
78.60 - Theft of general aviation fuel tax moneys. - 78.60 Theft of general aviation fuel tax moneys. All sums...
78.61 - Presumption. - 78.61 Presumption. For the purpose of enforcing this chapter, it...
78.62 - Exemptions. - 78.62 Exemptions. This subchapter does not apply to aviation fuel...
78.64 - Definitions. - 78.64 Definitions. In this subchapter: (1) “Alternate fuels" has the...
78.65 - Suspension and revocation of licenses. - 78.65 Suspension and revocation of licenses. (1) If a general...
78.66 - Records to be kept by licensees. - 78.66 Records to be kept by licensees. (1) Every general...
78.67 - Timely filing. - 78.67 Timely filing. When the final date provided in this...
78.68 - Returns; failure to pay; refunds. - 78.68 Returns; failure to pay; refunds. (1) Unpaid taxes shall...
78.69 - Appeals. - 78.69 Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89...
78.70 - Actions to collect tax and penalties. - 78.70 Actions to collect tax and penalties. (1) Department authority....
78.71 - Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims. - 78.71 Motor vehicle fuel, general aviation fuel and alternate fuels...
78.72 - Preference given actions to enforce this chapter. - 78.72 Preference given actions to enforce this chapter. All proceedings...
78.73 - Criminal penalties. - 78.73 Criminal penalties. (1) Acts forbidden. Any person who does...
78.74 - Remedies and penalties are cumulative. - 78.74 Remedies and penalties are cumulative. All of the remedies,...
78.75 - Refund; procedure; claim unassignable. - 78.75 Refund; procedure; claim unassignable. (1) In this section, “invoice"...
78.77 - Registration of transporters; records to be kept. - 78.77 Registration of transporters; records to be kept. (1) No...
78.78 - Reports by transporters; exceptions. - 78.78 Reports by transporters; exceptions. (1) Every agent or employee...
78.79 - Duty of department to enforce fuel tax provisions; promulgate rules. - 78.79 Duty of department to enforce fuel tax provisions; promulgate...
78.80 - Departmental examinations; information; penalty. - 78.80 Departmental examinations; information; penalty. (1) The department, or any...
78.81 - Attorney general and district attorney to prosecute; place of trial. - 78.81 Attorney general and district attorney to prosecute; place of...
78.82 - Municipalities not to tax motor vehicle fuel or alternate fuels. - 78.82 Municipalities not to tax motor vehicle fuel or alternate...