§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 […]
§11-14-6. Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments Into State
This article shall not be construed to require the inclusion in the computation of tax of a distributor or producer, retail dealer, or importer, of any gasoline or special fuel when the same is exported by a person from this state to another state or nation or territories or possessions thereof, nor to require the […]
§11-14-7. Due Date of Reports; Reports Required; Records to Be Kept; Examination of Records; Subpoena Powers; Examination of Witnesses
Every taxpayer subject to the tax imposed by this article shall make, on or before the last day of each month, to the commissioner a report of its operations during the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary. The reports prescribed […]
§11-14-8. Tax Due
The tax hereby imposed by this article shall be paid by each taxpayer on or before the last day of each calendar month by check, bank draft, certified check or money order, payable to the commissioner, for the amount of tax due, if any, for the preceding month.