Part 1. General Provisions
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15-70-101. Disposition of funds.
15-70-102. Allocation of funds -- participation in railroad grade crossing protection.
15-70-103. Time of mailing and filing.
15-70-104. Rules to be established by department.
15-70-105. Writeoff of collection of tax, penalty, or interest -- rules.
15-70-106. and 15-70-107 reserved.
15-70-108. Payment of taxes by negotiable instrument.
15-70-109. reserved.
15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing.
15-70-111. Judicial review and appeals.
15-70-112. Definitions.
15-70-113. Taxes payable by electronic funds transfer.
15-70-114. Electronic filing of tax returns and required information.
15-70-115. Rules.
15-70-116. through 15-70-120 reserved.
15-70-121. International Fuel Tax Agreement.
15-70-122. Collection of fuel tax.
15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty.
15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes.
15-70-125. Highway nonrestricted account.