| Section |
Name |
|
500
|
Table of Contents |
|
500.100
|
Definitions |
|
500.101
|
Definition of Receiver (Repealed) |
|
500.102
|
Definition of Loss (Repealed) |
|
500.200
|
Basis and Rate of the Motor Fuel Tax |
|
500.201
|
Licensure |
|
500.202
|
Basis and Rate of Tax Payable by Receivers |
|
500.203
|
Monthly Returns |
|
500.204
|
Report of Loss of Motor Fuel |
|
500.205
|
Daily Gallonage Record |
|
500.206
|
Special Fuel Sold or Used for Non-highway Purposes |
|
500.210
|
Documentation of Tax-free Sales of Motor Fuel Made by Licensed Distributors and Suppliers |
|
500.215
|
Documentation of Tax-free Sales of Fuel Made by Licensed Receivers |
|
500.220
|
Vehicles of Distributors Transporting Petroleum Products (Repealed) |
|
500.225
|
Other Vehicles (Repealed) |
|
500.230
|
Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers |
|
500.235
|
Claims for Refund - Invoices |
|
500.240
|
Sales of Special Fuel - Variation in Usage |
|
500.245
|
Estimated Claims |
|
500.250
|
Claimants Owning Motor Vehicles (Repealed) |
|
500.255
|
Detailed Answers |
|
500.260
|
Revocation of License, Etc. - Notice - Hearing |
|
500.265
|
Distributors' and Suppliers' Claims for Credit or Refund |
|
500.270
|
Receivers' Claims for Credit |
|
500.275
|
Procedure When Tax-Paid Motor fuel is Returned to Licensee for Credit |
|
500.280
|
Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems |
|
500.285
|
Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas |
|
500.290
|
When Purchaser's License Number With Department on Invoices Covering Sales of Special Fuel is Required (Repealed) |
|
500.295
|
Cost of Collection - Determination (Repealed) |
|
500.297
|
Protest Procedures for Certain Penalties |
|
500.298
|
Civil Penalties for Dyed Diesel Fuel Violations |
|
500.300
|
Licensure |
|
500.301
|
Special Motor Fuel Permits and Decals (Repealed) |
|
500.302
|
Motor Carrier's Quarterly Report (Repealed) |
|
500.305
|
Licenses and Decals |
|
500.310
|
Display of License and Decals |
|
500.315
|
Renewal of Decals and Licenses |
|
500.320
|
Single Trip Permits |
|
500.325
|
Licensure of Lessors and Lessees |
|
500.330
|
Cancelation of License |
|
500.335
|
Quarterly Payment and Reporting |
|
500.340
|
Credits and Refunds |
|
500.345
|
Records Requirements |
|
500.350
|
Revocation |
|
500.355
|
Protest Procedures |
|
500.360
|
Audits |
|
500.400
|
General Information |
|
500.405
|
Due Date That Falls on Saturday, Sunday or a Holiday |
|
500.500
|
Licenses and Permits Are Not Transferable |
|
500.501
|
Blenders' Permits Are Not Transferable (Repealed) |
|
500.505
|
Changes of Corporate Officers |
|
500.600
|
Incorporation of the Retailers' Occupation Tax Regulations by Reference |