Article 5 - MOTOR FUEL TAX CODE

Section 500.1 - Short title
Section 500.2 - Legislative intent and purpose
Section 500.3 - Definitions
Section 500.4 - Levy of tax
Section 500.4A - Levy of tax equal to reduction in federal excise tax
Section 500.4B - Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue
Section 500.5 - Presumptions
Section 500.6 - Apportionment of gasoline and compressed natural gas tax
Section 500.6a - Distribution of tax revenue
Section 500.7 - Apportionment of diesel fuel tax
Section 500.8 - Measurement of tax on importer gallons and supplier gallons
Section 500.9 - Taxation of motor fuels held in inventory on date of increase in tax rate
Section 500.10 - [Effective Until 11/1/2024] Exemptions from motor fuels tax
Section 500.10 - [Effective 11/1/2024] Exemptions from motor fuels tax
Section 500.10-1 - Ethanol credit - Refund claims process
Section 500.11 - Perfecting exemption for exports
Section 500.12 - Regulations for exempt use of kerosene
Section 500.13 - Procedures for tax exempt sales of motor fuel to governmental agencies
Section 500.14 - Perfection of certain exemptions by refund claim
Section 500.15 - Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel
Section 500.16 - Procedures for claiming refund - Investigations - Credit in lieu of refund
Section 500.17 - Interest on refund
Section 500.18 - Payment of tax by licensed occasional importers and licensed bonded importers
Section 500.19 - Election regarding fuel removals from out-of-state terminals
Section 500.20 - Precollection and remittance of tax by suppliers
Section 500.21 - Joint and several liability of termianl operators - Remittance of tax by terminal operators
Section 500.22 - Election by eligible purchasers to defer motor fuel tax remittances
Section 500.23 - Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission
Section 500.24 - Suppliers' entitlement to credit for uncollectible taxes
Section 500.25 - Remittance of motor fuel taxes by licensed tank wagon operator-importers
Section 500.26 - Remittance by electronic funds transfer required
Section 500.27 - Retainage of 0.1% of tax for administrative costs
Section 500.28 - Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor
Section 500.29 - Diversions of motor fuel - Payment of tax
Section 500.30 - Deferred payment by vendors without eligible purchaser
Section 500.31 - Blending untaxed materials with taxed fuels - Remittance of tax
Section 500.32 - Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax
Section 500.33 - Licenses
Section 500.34 - License application process
Section 500.35 - Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond
Section 500.36 - Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business
Section 500.37 - Supplier reports
Section 500.38 - Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers
Section 500.39 - Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators
Section 500.40 - Final report and payment of tax upon termination of business or cancellation of license - Termination of certain licenses - Application by former licensees for eligible purchaser status
Section 500.41 - Exporter reports
Section 500.42 - Licensed transporter reports
Section 500.43 - Payment of tax by consumer
Section 500.44 - Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties
Section 500.45 - Transporters to carry and follow information in shipping documents - Shipping documents to be provided to certain outlets - Retention of shipping documents - Acceptance of delivery without shipping documents prohibited - Penalties
Section 500.46 - Legitimate diversions or erroneous information on shipping paper - Relief
Section 500.47 - Reliance on certain representations
Section 500.48 - Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties
Section 500.49 - Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure
Section 500.50 - Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure
Section 500.51 - Export of motor fuel without license prohibited - Exemption - Penalties
Section 500.52 - Use of dyed fuel on public highways prohibited - Exceptions - Penalties
Section 500.53 - Failure to obtain required licenses - Penalties
Section 500.54 - Certain statements on shipping papers prohibited
Section 500.55 - Notice to be provided and posted with dyed diesel fuel
Section 500.56 - Shipping papers to meet tamper-resistant standards
Section 500.57 - Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in diesel fuel - Joint and several liability of certain entities, officers and employees
Section 500.58 - Failure to precollect or timely remit tax - Fraudulent returns - Operation of motor vehicle in violation of act - Transporting motor fuel without adequate shipping papers - Terminal operators failing to meet shipping paper requirements - Penalties
Section 500.59 - Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption
Section 500.60 - Inspections
Section 500.61 - Audits and examinations - Penalties
Section 500.62 - Taxation of motor fuel inventory not taxed under predecessor statutes
Section 500.63 - Sale of motor fuels by Indian tribes
Section 500.64 - Tax payment reimbursement contracts - Reimbursement option - Notification - Security
Section 501 - [Repealed]
Section 502 - [Repealed]
Section 502.1 - [Repealed]
Section 502.2 - [Repealed]
Section 502.3 - [Repealed]
Section 502.4 - [Repealed]
Section 502.5 - [Repealed]
Section 502.6 - [Repealed]
Section 502.7 - [Repealed]
Section 503 - [Repealed]
Section 504 - [Repealed]
Section 504.1 - [Repealed]
Section 505 - [Repealed]
Section 506 - [Repealed]
Section 507 - [Repealed]
Section 508 - [Repealed]
Section 509 - [Repealed]
Section 509.1 - [Repealed]
Section 509.2 - Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways
Section 510 - [Repealed]
Section 510.1 - [Repealed]
Section 511 - [Repealed]
Section 512 - [Repealed]
Section 513 - [Repealed]
Section 514 - [Repealed]
Section 515 - [Repealed]
Section 516 - [Repealed]
Section 517 - [Repealed]
Section 518 - [Repealed]
Section 519 - [Repealed]
Section 520 - [Repealed]
Section 521 - [Repealed]
Section 522 - [Repealed]
Section 522.1 - [Repealed]
Section 523 - [Repealed]
Section 523.1 - [Repealed]
Section 524 - [Repealed]
Section 525 - [Repealed]
Section 526 - [Repealed]
Section 527 - [Repealed]
Section 528 - [Repealed]
Section 529 - [Repealed]
Section 530 - [Repealed]
Section 531 - [Repealed]