As Amended
| 27-55-1. | Administration of article. |
| 27-55-3. | Purpose of article. |
| 27-55-5. | Definitions. |
| 27-55-7. | Application for permit; bond. |
| 27-55-9. | Permit; revocation; injunction. |
| 27-55-11. | Excise tax on gasoline and blend stock. |
| 27-55-12. | Exemption from excise taxes on gasoline, diesel fuel and compressed gas. |
| 27-55-13. | Monthly report and remittances. |
| 27-55-15. | Report from person not bonded as distributor of gasoline. |
| 27-55-19. | Gasoline taxes; exemptions. |
| 27-55-21. | Refund gasoline dealer. |
| 27-55-23. | Gasoline tax refunds; non-highway use. |
| 27-55-27. | Gasoline tax refunds; losses. |
| 27-55-29. | Administration, enforcement and penalties. |
| 27-55-33. | Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service. |
| 27-55-35. | Metering requirements. |
| 27-55-37. | Retention of records by distributors of gasoline and other persons; statute of limitations for actions sy state for recovery of additional amounts. |
| 27-55-39. | Right to inspection. |
| 27-55-41. | Appeal to board of review from decisions of commission. |
| 27-55-43. | Commission to institute proceedings; sequestration. |
| 27-55-45. | Refund of taxes erroneously or illegally collected. |
| 27-55-47. | Funds placed in depositories. |
| 27-55-49. | Exchange of information with other states. |
| 27-55-53. | Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties. |
| 27-55-57. | Stop at inspection station. |
| 27-55-59. | Wartime provisions. |
| 27-55-63. | Authority to make rules and regulations. |
| 27-55-65. | Effect of prior law. |
| 27-55-301. | Administration of article. |
| 27-55-303. | Definitions. |
| 27-55-305. | Requirement for permits. |
| 27-55-307. | Application for permit; bond. |
| 27-55-309. | revocation of permit; injunction. |
| 27-55-313. | Levy of tax. |
| 27-55-315. | Tax credit provision. |
| 27-55-319. | Monthly report and remittance. |
| 27-55-323. | Power of motor vehicle comptroller to cancel permits. |
| 27-55-327. | Refund; tax-paid fuel transported to another state or nation for sale or use. |
| 27-55-329. | Refund; losses. |
| 27-55-331. | Administration and enforcement. |
| 27-55-335. | Retention of records by distributors of other motor fuel and other persons; statute of limitations for recovery by state of additional amounts claimed. |
| 27-55-337. | Right to inspection. |
| 27-55-339. | Appeal from orders or acts of the commission. |
| 27-55-341. | Commission to institute proceedings; sequestration; lien; seizure. |
| 27-55-343. | Refund of taxes erroneously or illegally collected. |
| 27-55-345. | Funds placed in depositories. |
| 27-55-347. | Exchange of information with other states. |
| 27-55-351. | Evidence of product transported; inspections. |
| 27-55-355. | Apportionment of proceeds of tax. |
| 27-55-359. | Authority to make rules and regulations. |
| 27-55-361. | Effect of prior law. |
| 27-55-401. | Tax increases applicable to fuels held in storage; reporting requirements. |
| 27-55-501. | Short title. |
| 27-55-503. | Legislative intent. |
| 27-55-505. | Definitions. |
| 27-55-507. | Distributor permit application and bond. |
| 27-55-509. | Penalties for actions without permit. |
| 27-55-511. | Permit issuance and revocation. |
| 27-55-513. | State and political subdivision contracts |
| 27-55-515. | Marine diesel fuel or kerosene permits. |
| 27-55-517. | Dyed diesel fuel dealers. |
| 27-55-519. | Excise tax imposed. |
| 27-55-521. | Special excise tax for certain sales or uses. |
| 27-55-523. | Reporting requirements an deductions. |
| 27-55-525. | Applicability to certain acquisitions |
| 27-55-527. | Exemptions. |
| 27-55-529. | Repealed. |
| 27-55-531. | Identifying diesel fuel or kerosene for nonhighway use. |
| 27-55-533. | Accidential mixing tax credit. |
| 27-55-535. | Lost or destroyed special fuel. |
| 27-55-537. | Applicability of sales tax law administrative provisions. |
| 27-55-539. | Use of dyed diesel fuel or kerosene in motor vehicle on highway. |
| 27-55-541. | Transporter reporting requirements |
| 27-55-543. | Pipeline meters |
| 27-55-545. | Record keeping requirements |
| 27-55-547. | Inspections and enforcement authority. |
| 27-55-549. | Appeals. |
| 27-55-551. | Enforcement remedies. |
| 27-55-553. | Refunds and credits. |
| 27-55-555. | Fund deposits and allocation to counties. |
| 27-55-557. | Exchange of information with other states. |
| 27-55-559. | Evidence of product transported; unlawful for carriers or transporters to divert special fuel shipments to a destination other than the destination on the manifest or bill of lading; notice of intent to import special fuel; penalties. |
| 27-55-561. | Fund payment and apportionment. |
| 27-55-563. | Rules and regulations. |
| 27-55-565. | Applicability of prior laws. |
| 27-55-567. | Stored undyed diesel fuel in held in bulk plant or retail location. |
| 27-55-569. | Untaxed fuel use on roads or highway construction sites. |