Part 2. Basic Gasoline License Tax
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15-70-201. Definitions.
15-70-202. License, fee, and security of gasoline distributors.
15-70-203. License to sell gasoline on which refund may be claimed.
15-70-204.
15-70-205.
15-70-206. Recordkeeping requirements.
15-70-207. Invoice of distributors and aviation dealers.
15-70-208. Examination of records.
15-70-209. Information reports -- confidentiality.
15-70-210. Tax penalty for delinquency.
15-70-211. Warrant for distraint.
15-70-212. Statute of limitations.
15-70-213. through 15-70-220 reserved.
15-70-221.
15-70-222. Required records.
15-70-223. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
15-70-224. Determination of highway use.
15-70-225. Application for refund or credit -- filing -- correction by department.
15-70-226. Approval or rejection of claim.
15-70-227. through 15-70-230 reserved.
15-70-231. Unlawful use of aviation fuel.
15-70-232. Penalties.
15-70-233. Improperly imported fuel -- seizure.
15-70-234. Cooperative agreement -- motor fuels taxes.
15-70-235. Tribal motor fuels administration account.
15-70-236. Tribal motor fuels tax account.
15-70-237. through 15-70-240 reserved.
15-70-241. Terminated.