Motor Fuel Tax
Section 500.200 - Basis and Rate of the Motor Fuel TaxSection 500.201 - LicensureSection 500.202 - Basis and Rate of Tax Payable by ReceiversSection 500.203 - Monthly ReturnsSection 500.204 - Report of Loss of Motor FuelSection 500.205 - Daily Gallonage RecordSection 500.206 - Special Fuel Sold or Used for Non-highway PurposesSection 500.210 - Documentation of Tax-free Sales of Motor Fuel Made by Licensed Distributors and SuppliersSection 500.215 - Documentation of Tax-free Sales of Fuel Made by Licensed ReceiversSection 500.220 - Vehicles of Distributors Transporting Petroleum Products (repealed)Section 500.225 - Other Vehicles (repealed)Section 500.230 - Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by ReceiversSection 500.235 - Claims for Refund of Taxes and Motor Fuel Use Tax Decal Fees – InvoicesSection 500.240 - Sales of Special Fuel – Variation in Usage (repealed)Section 500.245 - Estimated ClaimsSection 500.250 - Claimants Owning Motor Vehicles (repealed)Section 500.255 - Detailed AnswersSection 500.260 - Revocation of License, Etc. – Notice – HearingSection 500.265 - Distributors' and Suppliers' Claims for Credit or RefundSection 500.270 - Receivers' Claims for CreditSection 500.275 - Procedure When Tax-paid Motor Fuel Is Returned to Licensee for CreditSection 500.280 - Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation SystemsSection 500.285 - Sales of Motor Fuel to Certain Privately-owned Public Utilities Owning and Operating Transportation Systems in Metropolitan AreasSection 500.290 - When Purchaser's License Number With Department on Invoices Covering Sales of Special Fuel Is Required (repealed)Section 500.295 - Cost of Collection – Determination (repealed)Section 500.297 - Protest Procedures for Certain PenaltiesSection 500.298 - Civil Penalties for Dyed Diesel Fuel Violations