As Amended
| 27-61-1. | Purpose and administration of chapter. |
| 27-61-3. | Definitions. |
| 27-61-5. | Privilege tax for highway use. |
| 27-61-7. | Tax accrual and liability; manner of payment. |
| 27-61-8. | Waiver of taxes and fees when vehicle operated in response to emergency. |
| 27-61-9. | Issuance of interstate fuel use permit; revocation; expiration; issuance and revocation of licenses under International Fuel Tax Agreement; persons ineligible to receive licenses or decals. |
| 27-61-11. | Reports and remittance; timely filing of reports and payments. |
| 27-61-12. | Records of fuel transactions. |
| 27-61-13. | Credit; refund; use of credits on reports filed under the International Fuel Tax Agreement. |
| 27-61-15. | Records. |
| 27-61-19. | Rules and regulations; forms. |
| 27-61-20. | Motor fuel tax agreements with other states. |
| 27-61-21. | Penalties; agreements; rules and regulations. |
| 27-61-23. | Basis for determination of tax. |
| 27-61-25. | Distribution of proceeds of tax and permit fees. |
| 27-61-27. | Reciprocal agreements. |
| 27-61-29. | Temporary permits. |
| 27-61-31 | Administration and enforcement; interest on late payments; penalties. |
| 27-61-33 | Credit or refund for erroneously or illegally collected taxes or penalties. |
| 27-61-35 | Appeals. |