§ 39-27-303. Tax Imposed
The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this part 3 shall be determined as provided in part 1 of this article. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2016: Entire section amended, (SB 16-189), ch. 210, […]
§ 39-27-304. Provisions of Agreements
An agreement entered into under this part 3 may provide for: Defining the classes of motor vehicles upon which taxes and fees are to be collected under the agreement; Establishing methods for base jurisdiction fuel tax licensing, license revocation, and tax and fee collection from motor carriers on behalf of the jurisdictions that are parties […]
§ 39-27-305. Credit for Purchases
Any licensee purchasing more tax-paid and fee-paid motor fuel in this state than the licensee uses in this state during the course of a reporting period shall be permitted a credit against future tax and fee liability for the excess tax-paid and fee-paid fuel purchased. Upon request, this credit may be refunded to the licensee […]
§ 39-27-306. Tax and Fee Collection
The agreement may require the department to perform audits of licensees or persons required to be licensed and who are based in this state to determine whether motor fuel taxes and fees to be collected under the agreement have been reported properly and paid to each jurisdiction that is a party to the agreement. The […]
§ 39-27-307. Compliance
The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this part 3 or any rules or regulations issued pursuant to section 39-27-310 (2). For the purpose of any investigation or proceeding under this part 3, the director or any officer […]
§ 39-27-308. Appeals
The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14.
§ 39-27-309. Exchange of Information
The agreement may require each jurisdiction to forward to other jurisdictions that are a party to the agreement any information available relating to the acquisition, sales, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other jurisdictions that are a party to the […]
§ 39-27-310. Construction of This Part 3 – Rules and Regulations
This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement. The department shall adopt such rules and regulations as are […]
§ 39-27-121. State Treasurer Custodian of Deposits
All surety bonds and negotiable certificates of deposit deposited in compliance with the provisions of this part 1 shall be delivered into the custody of the state treasurer and held by the treasurer subject to further order of the executive director of the department of revenue. In the event any licensee ceases operations, voluntarily or […]
§ 39-27-122. Measurement – Liquefied Petroleum Gas and Natural Gas – Director of Division of Oil and Public Safety – Rules
Prior to January 1, 2014, the director of the division of oil and public safety shall promulgate reasonable rules related to the accurate measurement of liquefied petroleum gas and natural gas. Thereafter, the director may modify or update the rules in his or her discretion. Source: L. 2013: Entire section added, (HB 13-1110), ch. 225, […]