Chapter 78

CHAPTER 78

MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXES

SUBCHAPTER I

MOTOR VEHICLE FUEL TAX

78.005   Definitions.

78.01   Tax imposed; collected; exceptions.

78.015   Annual adjustment of tax rate.

78.017   Adjustment in 1997.

78.07   Motor vehicle fuel received.

78.09   Supplier and exporter licenses.

78.10   Licensing process.

78.11   Bond.

78.12   Reports to department; computation of tax.

78.13   Notice by licensee of discontinuance, sale or transfer of business; final report.

78.15   Theft of tax moneys.

78.155   Penalties for misuse of dyed diesel fuel.

78.19   Refund for fuel destroyed.

78.21   Seizure and sale.

78.215   Separate fuel supply tanks required.

78.22   Motor vehicle fuel floor tax.

SUBCHAPTER II

ALTERNATE FUELS TAX

78.39   Definitions.

78.40   Tax imposed; collected; exceptions.

78.405   Annual adjustment of the tax rate.

78.407   Adjustment in 1997.

78.47   Alternate fuels license.

78.48   Application; form; investigation; bond; issue.

78.49   Reports to department; computation of tax.

78.50   Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.

78.51   Theft of alternate fuels tax moneys.

78.52   Separate fuel supply tanks required.

78.53   Presumption.

SUBCHAPTER III

GENERAL AVIATION FUEL TAX

78.55   Definitions.

78.555   Tax imposed; rate; collected.

78.56   General aviation fuel license.

78.57   Application; form; investigation; bond; issue.

78.58   Reports to department; computation of tax.

78.59   Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.

78.60   Theft of general aviation fuel tax moneys.

78.61   Presumption.

78.62   Exemptions.

SUBCHAPTER IV

PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND
ALTERNATE FUEL TAX

78.64   Definitions.

78.65   Suspension and revocation of licenses.

78.66   Records to be kept by licensees.

78.67   Timely filing.

78.68   Returns; failure to pay; refunds.

78.69   Appeals.

78.70   Actions to collect tax and penalties.

78.71   Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.

78.72   Preference given actions to enforce this chapter.

78.73   Criminal penalties.

78.74   Remedies and penalties are cumulative.

78.75   Refund; procedure; claim unassignable.

78.77   Registration of transporters; records to be kept.