Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel
§ 12b-5.001 - Specific Exemptions (repealed)§ 12b-5.002 - Exports (repealed)§ 12b-5.003 - Resale and Exemption Certificates (repealed)§ 12b-5.004 - Transportation of Motor Fuel and Special Fuel (repealed)§ 12b-5.005 - Licenses and Registration; Cab Cards; Bonding (repealed)§ 12b-5.006 - Refunds and Allowances (repealed)§ 12b-5.007 - Tax Returns and Regulations (repealed)§ 12b-5.008 - Preservation and Inspection of Records; Statute of Limitations; Tracking System (repealed)§ 12b-5.009 - Discontinuance or Transfer of Business (repealed)§ 12b-5.010 - Tax Warrant and Liens; Tax Embezzlement; Assessments (repealed)§ 12b-5.0011 - Definitions (repealed)§ 12b-5.011 - Penalty and Interest (repealed)§ 12b-5.0012 - Imposition of Tax (repealed)§ 12b-5.012 - Forms Used by Public (repealed)§ 12b-5.013 - County Levy of Additional Voted Tax on Motor Fuel and Special Fuel; Department to Collect Tax (transferred)§ 12b-5.014 - County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax (transferred)§ 12b-5.015 - Wholesaler Transition Tax (repealed)§ 12b-5.020 - Definitions; Specific Exemptions§ 12b-5.030 - Importers§ 12b-5.040 - Carriers§ 12b-5.050 - Terminal Suppliers§ 12b-5.060 - Wholesalers§ 12b-5.070 - Terminal Operators§ 12b-5.080 - Exporters§ 12b-5.090 - Local Government Users§ 12b-5.100 - Mass Transit Systems§ 12b-5.110 - Blenders§ 12b-5.120 - Resellers and Retail Dealers§ 12b-5.121 - Temporary Licenses Issued Under a Declared Emergency§ 12b-5.130 - Refunds§ 12b-5.140 - Dyeing and Marking; Mixing§ 12b-5.150 - Public Use Forms§ 12b-5.181 - Alternative Fuel (repealed)§ 12b-5.200 - Retailers of Alternative Fuel (repealed)§ 12b-5.201 - Definitions (repealed)§ 12b-5.203 - Imposition and Payment of Tax (repealed)§ 12b-5.205 - Refunds and Allowances (repealed)§ 12b-5.207 - Bonded Fuel: Exempt From Tax (repealed)§ 12b-5.209 - Commercial Air Carriers; Registration; Reporting (repealed)§ 12b-5.211 - Public Use Forms (repealed)§ 12b-5.300 - Aviation Fuel Licensees§ 12b-5.303 - Definitions (repealed)§ 12b-5.305 - Imposition of Tax (repealed)§ 12b-5.307 - Liability of Tax (repealed)§ 12b-5.309 - Registration (repealed)§ 12b-5.311 - Sales Documentation (repealed)§ 12b-5.313 - Investigations and Bonding Requirements (repealed)§ 12b-5.315 - Rate of Tax (repealed)§ 12b-5.317 - Taxable and Exempt Products (repealed)§ 12b-5.319 - Reports and Tax Payments; Exemption Certificate (repealed)§ 12b-5.321 - Penalties and Interest (repealed)§ 12b-5.323 - Tax on Blended Products, Solvents and Other Products (repealed)§ 12b-5.325 - Refunds and Credits (repealed)§ 12b-5.327 - Record Retention (repealed)§ 12b-5.329 - Solid Conversions (repealed)§ 12b-5.331 - Exports (repealed)§ 12b-5.333 - Public Use Forms (repealed)§ 12b-5.375 - Temporary Pollutant Importer License Issued Under a Declared Emergency§ 12b-5.400 - Producers and Importers of Pollutants§ 12b-5.401 - County Levy of Ninth-cent Gas Tax on Motor Fuel and Special Fuel; Collection of Tax (repealed)§ 12b-5.403 - County Levy of Local Option Gas Tax on Motor Fuel and Special Fuel; Department to Collect Tax (repealed)§ 12b-5.405 - Levy of State Comprehensive Enhanced Transportation Systems (scets) Tax (repealed)§ 12b-5.500 - Natural Gas Fuel Retailers§ 12b-5.600 - Tracker System Reporting Requirements§ 12b-5.2091 - Commercial Air Carriers; Election Pursuant to Section 212.0598 (repealed)