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Chapter 243

17 sections

§243-1 Definitions for fuel taxes and rules

§243-2 Fuel distributors must register and get a license

§243-3 Retail dealer fuel permits and certificates

§243-3.5 Environmental response, energy, and food security tax

§243-4 Fuel tax rates and who must pay them

§243-5 County fuel tax

§243-6 Fuel taxes: where the money goes

§243-7 When the fuel tax does not apply

§243-9 Fuel Distributors Must Keep Records

§243-10 Monthly fuel reports and tax payments

§243-11 Filing false fuel tax statements is illegal

§243-12 What happens if you don't file your fuel tax statement

§243-13 Tax director's power to investigate and collect unpaid fuel taxes

§243-14 Time limits for tax assessment and collection

§243-14.5 Appealing a fuel tax assessment

§243-16 Tax director can make rules for this chapter

§243-17 Chapter 235 and chapter 237 applicable