§11-14-10. Refund of Taxes Illegally Collected, etc.; Refund for Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund
The commissioner is hereby authorized to refund from the funds collected under the provisions of this article any tax, interest, additions to tax or penalties which have been erroneously or illegally collected from any person. If any distributor or producer, retail dealer or importer, while he shall be the owner thereof, loses any gallons of […]
§11-14-11. Refund of Tax Because of Certain Nonhighway Uses; Statute of Limitations and Effective Date
(a) The tax imposed by this article shall be refunded to any person who shall buy in quantities of twenty-five gallons or more, at any one time, tax-paid gasoline or special fuel, when consumed for the following purposes: (1) As a special fuel for internal combustion engines not operated upon highways of this state; or […]
§11-14-11a. Refund of Tax on Gasoline or Special Fuel Paid by Any Municipality, County, County Board of Education, Volunteer Fire Department, Nonprofit Ambulance Service and Emergency Rescue Service
(a) Upon application by a municipality, county or county board of education, or upon application and certification by the county commission to the State Tax Commissioner that an organization in the county is a bona fide volunteer fire department, nonprofit ambulance service or emergency rescue service, the tax imposed by this article and paid by […]
§11-14-12. Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses
Any person regularly operating any vehicle under a certificate of public convenience and necessity or under a contract carrier permit for transportation of persons, when such person purchases tax-paid gasoline or tax-paid special fuel, as required by this article, in an amount of twenty-five gallons or more, and complies with all the requirements of section […]
§11-14-13. Surety Bonds Required; Release of Surety; New Bond
The commissioner may require a taxpayer to file a continuous surety bond in an amount to be fixed by the commissioner, except that the amount shall not be less than $1,000. Upon completion of the filing of such surety bond an annual notice of renewal, only, shall be required thereafter. The surety must be authorized […]
§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
It is hereby declared to be the intent of the Legislature that one rate of excise tax shall be applicable to all quantities of gasoline or special fuel in this state on and after the effective date of any increase in the rate of such tax. Any gasoline or special fuel on hand or in […]
§11-14-4. Computation of Tax
(a) Measure of tax. (1) A distributor or producer shall use as the measure of tax all actual metered gallons of gasoline and all actual metered gallons of special fuel withdrawn from storage within this state
§11-14-5. Exemptions From Tax
There shall be exempted from the excise tax on gasoline or special fuel imposed by this article the following: (1) All gallons of gasoline or special fuel exported from this state to any other state or nation;
§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers
(a) In general. — There shall be exempt from the taxes imposed by this article and by article fifteen of this code all gallons of gasoline or special fuel sold by a distributor to an interstate motor carrier having fuel storage tanks in this state which are used solely for the purpose of fueling motor […]
§11-14-5b. Exemptions for Sales Made Through Special Devices
(a) Where the requirements of this section have been met, gasoline or special fuel sold by a distributor or producer to a customer described in subsection (b) of this section through a special device described in subsection (c) of this section is exempt from the taxes otherwise imposed by this article and article fifteen of […]