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15-70-301. Definitions.
15-70-302. Special fuel user's permits required -- exceptions.
15-70-303. Application for permit.
15-70-304. Bonding, release of surety, and additional bond.
15-70-305. Issuance of permit -- grounds for refusal -- hearing.
15-70-306. Revocation, suspension, and cancellation.
15-70-307. Surrender of permit upon use discontinuance.
15-70-308. Repealed.
15-70-309. Repealed.
15-70-310 reserved.
15-70-311. Special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit.
15-70-312. Fees for temporary permits -- duration of temporary permits.
15-70-313. Department to furnish forms.
15-70-314. Penalty for operation without temporary permit -- compliance bond -- policy continued.
15-70-315. Repealed.
15-70-316. Repealed.
15-70-317 through 15-70-320 reserved.
15-70-321. Tax on special fuel and volatile liquids.
15-70-322. Repealed.
15-70-323. Special fuel user's records.
15-70-324. Examination of records -- enforcement of part.
15-70-325. Returns.
15-70-326. Computation.
15-70-327. Payment -- deductions.
15-70-328. Credits.
15-70-329. Procedures for credits -- deadline.
15-70-330. Special fuel penalties.
15-70-331. Deficiency.
15-70-332. Determination if no return made.
15-70-333. Fraudulent return -- penalty.
15-70-334. Warrant for distraint.
15-70-335. Statute of limitation.
15-70-336. Criminal penalties.
15-70-337 through 15-70-340 reserved.
15-70-341. License and security of special fuel distributors -- denial or revocation of license -- reissuance fee.
15-70-342. Repealed.
15-70-343. Special fuel license tax -- rate.
15-70-344. Distributor's statement and payment -- confidentiality.
15-70-345. Recordkeeping requirements.
15-70-346. Terminated.
15-70-347. Terminated.
15-70-348. Invoice of distributors.
15-70-349. Examination of records.
15-70-350 reserved.
15-70-351. Information reports -- penalty -- confidentiality.
15-70-352. Penalties for delinquency.
15-70-353. Fraudulent returns -- penalty.
15-70-354. Warrant for distraint.
15-70-355. Statute of limitations.
15-70-356. Refund or credit authorized.
15-70-357. Improperly imported fuel -- seizure.
15-70-358 through 15-70-360 reserved.
15-70-361. Required records.
15-70-362. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
15-70-363. Determination of highway use.
15-70-364. Application for refund or credit -- filing -- correction by department.
15-70-365. Approval or rejection of claim.
15-70-366. Penalties.
15-70-367 through 15-70-369 reserved.
15-70-370. Tax label on biodiesel pumps.
15-70-371. Marking of dyed diesel fuel pumps.
15-70-372. Civil penalty.