| 57-43.3-01 |
Definitions
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| 57-43.3-02 |
Tax imposed on aviation fuel
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| 57-43.3-03 |
Refund of tax
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| 57-43.3-03.1 |
Refund to emergency medical services operation
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| 57-43.3-04 |
Special excise tax levied
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| 57-43.3-05 |
Administration of tax
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| 57-43.3-06 |
Distribution of revenue
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| 57-43.3-07 |
Allocation of unclaimed refund revenue ‑ Appropriation
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| 57-43.3-08 |
Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license ‑ License fees
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| 57-43.3-09 |
Bond or letter of credit required
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| 57-43.3-10 |
Qualification for exporter license
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| 57-43.3-11 |
Qualification for importer license
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| 57-43.3-12 |
Application for license ‑ Issuance of license ‑ Denial of license
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| 57-43.3-13 |
Revocation of license ‑ Hearing to show cause ‑ Reinstatement
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| 57-43.3-14 |
Monthly report by refiner, supplier, distributor, importer, or exporter required
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| 57-43.3-15 |
Report by terminal operator required
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| 57-43.3-16 |
Common or contract carrier ‑ License required ‑ Records required ‑ Diverted loads ‑ Commissioner to audit records
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| 57-43.3-17 |
Credit for taxes paid on worthless accounts and refunds
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| 57-43.3-18 |
Commissioner to audit reports and assess tax
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| 57-43.3-19 |
Determination if no report filed
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| 57-43.3-20 |
Corporate officer liability
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| 57-43.3-21 |
Governor and manager liability
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| 57-43.3-21.1 |
Liability of a general partner in a limited liability limited partnership
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| 57-43.3-22 |
Lien of tax ‑ Collection ‑ Action authorized
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| 57-43.3-23 |
Penalty and interest ‑ Violations
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| 57-43.3-24 |
Tax collection allowance
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| 57-43.3-25 |
Retention of records ‑ Subject to inspection
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| 57-43.3-26 |
Inventory gains ‑ Losses
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| 57-43.3-27 |
Administration ‑ Assistants and investigations authorized ‑ Rules
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| 57-43.3-28 |
Erroneously or illegally collected taxes
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