Section 31-36-16. – Payment of tax by persons other than distributors.
§ 31-36-16. Payment of tax by persons other than distributors. Any person who shall receive fuels in any form and under any circumstances that shall preclude the collection of the tax provided for in this chapter, from the distributors, and shall then sell or use the fuels in any manner and under any circumstances that […]
Section 31-36-17. – Carriers’ reports of deliveries.
§ 31-36-17. Carriers’ reports of deliveries. Every railroad, common carrier, or person delivering fuels into this state shall immediately report the delivery in writing to the state administrator, stating the names and addresses of the consignor and the consignee, the date and place of delivery, and the number of gallons delivered. History of Section.P.L. 1925, […]
Section 31-36-18. – Appeals involving licenses or registrations.
§ 31-36-18. Appeals involving licenses or registrations. (a) Any distributor, owner, or person aggrieved by any order of the administrator made under the provisions of this chapter or chapter 37 of this title, involving the issuance, suspension, or revocation of a license, permit, or certificate of registration or any other matter (but not including assessments […]
Section 31-36-19. – Penalty for violations.
§ 31-36-19. Penalty for violations. Any distributor, purchaser, owner, or other person who fails or refuses to furnish any report or statement required to be made, or who fails or refuses to furnish any other data required by the tax administrator, or who files any false or fraudulent report, or who violates any provision of […]
Section 31-36-20. – Disposition of proceeds.
§ 31-36-20. Disposition of proceeds. (a) Notwithstanding any other provision of law to the contrary, all moneys paid into the general treasury under the provisions of this chapter or chapter 37 of this title, and title 46 shall be applied to and held in a separate fund and be deposited in any depositories that may […]
Section 31-36-20.1. – Repealed.
§ 31-36-20.1. Repealed. History of Section.P.L. 1989, ch. 35, § 2; Repealed by P.L. 1998, ch. 31, art. 6, § 3, effective July 1, 1998.
Section 31-36-21. – Deposit in mail as sufficient notice.
§ 31-36-21. Deposit in mail as sufficient notice. In the administration of this chapter and chapter 37 of this title, the requirement that the tax administrator give notice by mail shall be fulfilled by the depositing in any United States post office of the notice, either as ordinary, registered, or certified mail, directed to the […]
Section 31-36-22. – Rules and regulations — Forms.
§ 31-36-22. Rules and regulations — Forms. (a) The tax administrator shall prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter and chapter 37 of this title. These rules and regulations, when reasonably designed to carry out the intent and purpose of these chapters, shall be prima […]
Section 31-36-23. – Severability.
§ 31-36-23. Severability. The provisions of this chapter and chapter 37 of this title are declared to be severable. In case any part, section, or provision of these chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or otherwise affected. History […]
Section 31-36-8. – Declarations under penalty of perjury.
§ 31-36-8. Declarations under penalty of perjury. The oath or affirmation required by the provisions of this chapter or chapter 37 of this title as to any report or written statement shall not be required if the report or statement to be sworn to contains or is verified by a written declaration that it is […]