Motor Fuel and Road Taxes (arts. 1 — 2)
Chapter 8 - Sales and Use Taxes (arts. 1 — 6)Chapter 10 - Motor Vehicle License Fees and Plates (§§ 48-10-1 — 48-10-16)
Section 48-9-1 - Short Title.Section 48-9-2 - [effective Until January 1, 2027] Definitions.Section 48-9-3 - [effective Until January 1, 2027] Levy of Excise Tax; Rates; Exemptions; Prohibition on Tax by Political Subdivisions.Section 48-9-4 - Distributor’s License Required; Validity and Nonassignability; Application Procedure; Fee; Bond; Release and Discharge of Surety.Section 48-9-5 - Distributor's License Optional for Compressed Petroleum Gas or Special Fuel With Both Highway and Nonhighway Uses; Resellers of Fuel Oils, Compressed Petroleum Gas, or Special Fuel.Section 48-9-6 - Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License.Section 48-9-7 - Discontinuance, Sale, or Transfer of Distributor’s Operations; Notice to Commissioner; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Failure to Give Notice.Section 48-9-8 - [effective Until January 1, 2027] Tax Reports From Distributors; Payments; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices.Section 48-9-9 - [effective Until January 1, 2027] Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers.Section 48-9-10 - Refunds of Motor Fuel Taxes; Refund Permits Generally; Refunds to Persons Using Gasoline for Agricultural Purposes; Amounts and Interest.Section 48-9-10.1 - Refunds of Sales and Use Taxes to Credit Card Issuers.Section 48-9-11 - Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty.Section 48-9-12 - [effective Until January 1, 2027] Licensing; Enforcement; Powers and Duties of Commissioner.Section 48-9-13 - Assessments of Deficiencies; Time Limits for Returns; False or Fraudulent Return; Failure to Return; Filing of Statement by Sheriff, Receiver, or Other Officer Upon Sale of Distributor’s Property.Section 48-9-14 - [reserved] Second Motor Fuel Tax; Rate; Exemptions; Applicability of Article 1 of Chapter 8 of This Title.Section 48-9-15 - Officers Required to Assist in Enforcing Article; Powers.Section 48-9-16 - Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations.Section 48-9-17 - Violations of Article; Penalties.Section 48-9-18 - Operation Without Distributor’s License; Assessment of Penalty in Lieu of Taxes.Section 48-9-19 - Cooperative Agreements With Other States.Section 48-9-20 - [repealed] Temporary Exemption of Motor Fuels From State Sales and Use Tax, Excise Tax, and Second Motor Fuel Tax.Section 48-9-30 - Definitions.Section 48-9-31 - Road Tax on Motor Carriers; Rate; Basis of Calculation; Additional Tax.Section 48-9-32 - Payment of Road Tax; Time; Calculation on Amount of Motor Fuel Used in State; Formula.Section 48-9-33 - Reports of Motor Carriers; Time; Exemption.Section 48-9-34 - Joint Reports by Passenger Motor Carriers; Basis of Calculation of Taxes Due; Liability; Contents of Reports; Credits and Refunds.Section 48-9-35 - Credit Against Road Tax for Payment of Motor Fuel Tax; Evidence of Payments; Subsequent Application of Credit Exceeding Amount of Road Tax; Limit.Section 48-9-36 - Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applicant’s Records; Procedure for Issuance of Refunds; Interest.Section 48-9-37 - Lessee and Lessor of Motor Vehicles as Motor Carriers; Determination of Status; Primary Liability; Effect of Failure to Discharge Liability.Section 48-9-38 - Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Temporary Authorizations; Temporary Permits; Fee.Section 48-9-39 - Violation of Code Section 48-9-38; Penalty.Section 48-9-40 - Keeping and Preservation of Records; Inspection; Estimate of Amount of Road Tax Due; Prima-facie Evidence; Burden of Proof; Multi-jurisdictional, Cooperative Audits.Section 48-9-41 - Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Procedures for Collection.Section 48-9-42 - Secretary of State as Agent of Nonresident Motor Carriers for Service of Process or Notice.Section 48-9-43 - Assistance by Department of Public Safety in Administration and Enforcement of Article; Powers.Section 48-9-44 - Powers of Revenue Agents in Enforcement of Article.Section 48-9-45 - Violation of Registration Provisions; Untimely Reports; Failure to Pay; Penalties; Interest; Other Punitive Measures.Section 48-9-46 - Making False Statement for Purpose of Obtaining Credit, Refund, or Reduction of Liability for Tax Imposed by Article; Willful Failure to File Report; Penalty.