Chapter 810-8-1 - MOTOR FUEL REGULATIONS

  1. § 810-8-1-.01 - Criteria For Governing Bodies Of Counties And Incorporated Municipalities To Receive Refund Of Motor Fuel Excise Taxes
  2. § 810-8-1-.02 - Application Of Excise Tax On Blendstocks
  3. § 810-8-1-.03 - Local Government Rate Notification Requirements For Gasoline And Diesel Fuel Excise Tax
  4. § 810-8-1-.04 - Sales Of Motor Fuel In The Bulk Transfer/Terminal System
  5. § 810-8-1-.05 - Flash Sales At The Terminal Allowed Under Specific Conditions
  6. § 810-8-1-.05.01 - IFTA Motor Fuel Marker/License Enforcement (REPEALED)
  7. § 810-8-1-.06 - Statement Of Gross Sales Exclusion (REPEALED)
  8. § 810-8-1-.07 - IMC Fuel Permit Fees (REPEALED)
  9. § 810-8-1-.08 - Miles Per Gallon Standard (REPEALED)
  10. § 810-8-1-.09 - Purchase Invoice Requirements (REPEALED)
  11. § 810-8-1-.10 - Quarterly Fuel Tax Return To Be Filed With The Department Of Revenue (REPEALED)
  12. § 810-8-1-.11 - Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise Taxes
  13. § 810-8-1-.12.01 - Electronic Filing of Scrap Tire Environmental Fee Returns (Repealed)
  14. § 810-8-1-.13 - Miscellaneous Refund Provisions
  15. § 810-8-1-.14 - Loss of Taxable Fuel Petition for Refund for Losses and Contamination of Motor Fuel
  16. § 810-8-1-.15 - Additional Motor Fuel Tax Rate (REPEALED)
  17. § 810-8-1-.16 - Summary Of Tax Rates For Motor Fuel Used In Motor Vehicles For Highway Operation (REPEALED)
  18. § 810-8-1-.17 - Dyed Diesel Fuel For A Motor Vehicle Used Exclusively "Off The Highway"
  19. § 810-8-1-.18 - Procedure For Issuing Refund Of Gasoline And Motor Fuel Excise Taxes For Agriculture Purposes And For The Delivery Of Biomass Products (REPEALED)
  20. § 810-8-1-.19 - Tax-Free Sales Of Motor Fuel (REPEALED)
  21. § 810-8-1-.20 - Motor Fuel Sales To The United States
  22. § 810-8-1-.21 - Undyed Motor Fuel Used Exclusively For "Off-Road Vehicles" And "Off-Road Equipment" (REPEALED)
  23. § 810-8-1-.21.01 - Refund Of Diesel Fuel Excise Tax For Off-Road Use
  24. § 810-8-1-.22 - Exemptions Pertaining To The Additional Excise Tax On Lubricating Oil
  25. § 810-8-1-.23 - Exempt Entity Petition For Refund For Tax-Paid Gasoline And Undyed Diesel Fuel
  26. § 810-8-1-.24 - Credit Policy Regarding Wholesale Oil/Import License Fee On Biodiesel Sold To A Licensed Supplier When Delivered To A Terminal
  27. § 810-8-1-.25 - Refund Policy Regarding Wholesale Oil License Fee On Diesel Fuel Diverted To Another State
  28. § 810-8-1-.25.02 - Permit Issued To Pay Lubricating Oil Tax Directly To The Department
  29. § 810-8-1-.26 - Licensed Distributor Refund For Sales To Licensed Exempt Entities
  30. § 810-8-1-.27 - Licensed Exporter Refunds
  31. § 810-8-1-.28 - Diesel Fuel Defined For Wholesale Oil License Fee/Import License Fee
  32. § 810-8-1-.29 - Deposits In Lieu Of Surety Bonds
  33. § 810-8-1-.30 - Storage - Reference: Section40-17-2
  34. § 810-8-1-.31 - Definition Of A Sale
  35. § 810-8-1-.32 - Distribution Or Distributing - Reference: Section40-17-2
  36. § 810-8-1-.33 - Stock Transfers - Reference: Section40-17-2
  37. § 810-8-1-.34 - Use By A Licensed Distributor - Reference: Sections 40-17-2, 40-17-3
  38. § 810-8-1-.35 - Fuel Supply Tank - Reference: Section40-17-11
  39. § 810-8-1-.36 - Licensed Distributor's Liability For The Excise Tax - Reference: Section40-17-11
  40. § 810-8-1-.37 - Having Good Reason To Know The Use Of Motor Fuel - Reference: Section40-17-11
  41. § 810-8-1-.38 - User Defined As A Distributor - Reference: Section40-17-11
  42. § 810-8-1-.39 - Vehicle Fuel Supply Tank Deliveries Ex-Tax Other Than Retail Outlet - Reference: Sections40-17-2, 40-17-12, 40-12-190
  43. § 810-8-1-.40 - Dual User - Reference: Section40-17-2
  44. § 810-8-1-.41 - Dual User's License - Reference: Section40-17-2
  45. § 810-8-1-.42 - State And Local Government Dual Users - Reference: Section40-12-190(3)
  46. § 810-8-1-.43 - Losses Prior To Distribution - Reference: Sections40-17-2, 40-17-3
  47. § 810-8-1-.44 - Distribution Of Tax-Paid Motor Fuel - Reference: Section40-17-2
  48. § 810-8-1-.45 - Overpayment Of Excise Tax - Reference: Section40-17-2
  49. § 810-8-1-.46 - Motor Fuel Used In Refrigeration Units Attached To Trucks Or Trailers Or Other Non-Highway Vehicles - Reference: Section40-17-2
  50. § 810-8-1-.46.01 - Sales Records Of A Licensed Distributor For The Retail Sale Of Off-Road And On-Road Diesel Fuel Through The Same Meter. Reference Sections 40-17-5, 40-17-18 And 40-17-21
  51. § 810-8-1-.46.02 - Sales Records Of A Licensed Distributor For The Retail Sale Of Off-Road Diesel Fuel. Reference Sections 40-17-5, 40-17-11 And 40-17-18
  52. § 810-8-1-.47 - Motor Fuel Used For "Off-Road Equipment" Or "Other Off-Road Use" Reference: Section 40-17-2 (Repealed)
  53. § 810-8-1-.47.01 - Dyed Diesel Fuel Sold For Exclusive Off-Road Use
  54. § 810-8-1-.48 - Termination Of License (REPEALED)
  55. § 810-8-1-.49 - Revocation Of License (REPEALED)
  56. § 810-8-1-.50 - Inventories - Reference: Sections40-17-2, 40-12-197
  57. § 810-8-1-.51 - Denial Of License (REPEALED)
  58. § 810-8-1-.52 - Returns And Payments, Monthly Report Of Distributors (REPEALED)
  59. § 810-8-1-.53 - Electronic Filing Of Lubricating Oils Tax Returns. (Repealed)
  60. § 810-8-1-.54 - Electronic Filing Of Returns And Reports. (Repealed)
  61. § 810-8-1-.56 - Sales Records Of A Licensed Distributor
  62. § 810-8-1-.57 - Net Gallons Basis
  63. § 810-8-1-.58 - Motor Fuel Floor-Stocks Tax Return
  64. § 810-8-1-.59 - Motor Fuel Back Up Tax Report
  65. § 810-8-1-.60 - Credit Card Issuer Petition For Refund For Gasoline And Undyed Diesel Fuel Purchases By Licensed Exempt Entities
  66. § 810-8-1-.61 - Penalty For Sale Or Use Of Motor Fuel Without Payment Of Motor Fuel Tax - Dyed Motor Fuel (REPEALED)
  67. § 810-8-1-.62 - Stated And Uniform Policy Pertaining To The Exemption Of Certain Taxpayers From State Motor Fuel Taxes (REPEALED)
  68. § 810-8-1-.63 - Supplier Twenty Day Notification
  69. § 810-8-1-.64 - Motor Fuel Discounts
  70. § 810-8-1-.65 - Wholesale Oil License Fee/Import License Fee Return Required
  71. § 810-8-1-.66 - Inspection Fee Bond Calculation (Repealed)
  72. § 810-8-1-.67 - Inspection Fee Floor-Stocks Return. (Repealed)
  73. § 810-8-1-.68 - Electronic Filing of Inspection Fee Returns. (Repealed)
  74. § 810-8-1-.69 - Inspection Fee Back Up Tax Report
  75. § 810-8-1-.70 - Electronic Filing Of Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax Returns. (Repealed)
  76. § 810-8-1-.71 - Electronic Filing Of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee Reports. (Repealed)
  77. § 810-8-1-.72 - Maintenance of Records for Compressed Natural Gas (CNG) or Liquified Natural Gas (LNG) by Public Sellers or Fleet Producers

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