PART I. MOTOR FUELS

SECTION 206.01. Definitions.

SECTION 206.02. Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.

SECTION 206.021. Application for license; carriers.

SECTION 206.022. Application for license; terminal operators.

SECTION 206.025. Application by person whose license has been canceled; procedure.

SECTION 206.026. Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.

SECTION 206.0261. Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.

SECTION 206.027. Licenses not assignable.

SECTION 206.028. Costs of investigation; department to charge applicants; contracts with private companies authorized.

SECTION 206.03. Licensing of terminal suppliers, importers, exporters, and wholesalers.

SECTION 206.04. License number and cards; penalties.

SECTION 206.045. Licensing period.

SECTION 206.05. Bond required of licensed terminal supplier, importer, exporter, or wholesaler.

SECTION 206.051. Importer and exporter; credit authorization and bonding requirements.

SECTION 206.052. Export of tax-free fuels.

SECTION 206.054. Payment of taxes by importers.

SECTION 206.055. Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements.

SECTION 206.06. Estimate of amount of fuel taxes due and unpaid.

SECTION 206.07. Suits for collection of unpaid taxes.

SECTION 206.075. Department’s warrant for collection of unpaid taxes.

SECTION 206.08. Reports from persons who do not purchase tax-free motor fuel.

SECTION 206.09. Reports from carriers transporting motor fuel or similar products.

SECTION 206.095. Reports from terminal operators.

SECTION 206.10. Reports to be filed whether taxes due or not.

SECTION 206.11. Penalties.

SECTION 206.12. Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.

SECTION 206.13. Refund or credit of taxes erroneously paid or illegally collected.

SECTION 206.14. Inspection of records; audits; hearings; forms; rules and regulations.

SECTION 206.15. Fuel taxes a lien on property.

SECTION 206.16. Officer selling property.

SECTION 206.17. Department to furnish certificates of liens.

SECTION 206.175. Foreclosure of liens.

SECTION 206.18. Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.

SECTION 206.199. Transportation of motor fuel by pipeline or marine vessel.

SECTION 206.20. Transportation of motor fuel over public highways.

SECTION 206.204. Transportation of motor fuel by boats over the navigable waters of this state.

SECTION 206.205. Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.

SECTION 206.21. Trial of issues interposed by defense; sale, etc.

SECTION 206.215. Costs and expenses of proceedings.

SECTION 206.22. Restraining and enjoining violations.

SECTION 206.23. Tax; must be stated separately.

SECTION 206.24. Department and agents may make arrests, seize property, and execute warrants.

SECTION 206.25. Method for collection of tax cumulative.

SECTION 206.27. Records and files as public records.

SECTION 206.28. Exchange of information among the states.

SECTION 206.404. License requirements for retail dealers and resellers; penalty.

SECTION 206.41. State taxes imposed on motor fuel.

SECTION 206.413. Liability for tax; interstate agreement; penalties.

SECTION 206.414. Collection of certain taxes; prohibited credits and refunds.

SECTION 206.416. Change in state destination.

SECTION 206.42. Aviation gasoline exempt from excise tax; rocket fuel.

SECTION 206.43. Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction.

SECTION 206.44. Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.

SECTION 206.45. Payment of tax into State Treasury.

SECTION 206.46. State Transportation Trust Fund.

SECTION 206.47. Distribution of constitutional fuel tax pursuant to State Constitution.

SECTION 206.48. Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.

SECTION 206.485. Tracking system reporting requirements.

SECTION 206.49. Invoice to show whether or not tax paid; liability.

SECTION 206.56. Unlawful use of tax collected; theft of state funds.

SECTION 206.59. Department to make rules; powers.

SECTION 206.60. County tax on motor fuel.

SECTION 206.605. Municipal tax on motor fuel.

SECTION 206.606. Distribution of certain proceeds.

SECTION 206.608. State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.

SECTION 206.609. Transfer of funds to the Agricultural Emergency Eradication Trust Fund.

SECTION 206.61. Municipal taxes, limited.

SECTION 206.62. Certain sales to United States tax-exempt; rules and regulations.

SECTION 206.625. Return of tax to municipalities, counties, and school districts.

SECTION 206.626. Refunds to ethanol dealers.

SECTION 206.63. Definitions; s. 206.64.

SECTION 206.64. Refunds on fuel used for agricultural or commercial fishing purposes.

PART II. DIESEL FUELS

SECTION 206.85. Purpose.

SECTION 206.86. Definitions.

SECTION 206.87. Levy of tax.

SECTION 206.872. Liability for tax; interstate agreement.

SECTION 206.873. Backup tax.

SECTION 206.8735. Department authorized to inspect.

SECTION 206.874. Exemptions.

SECTION 206.8741. Dyeing and marking; notice requirements.

SECTION 206.8745. Credits and refund claims.

SECTION 206.875. Allocation of tax.

SECTION 206.88. Appropriation for expenses of administration.

SECTION 206.90. Bond required of terminal suppliers, importers, and wholesalers.

SECTION 206.91. Tax reports; computation and payment of tax.

SECTION 206.92. Surrender of bond or license.

SECTION 206.93. Penalty for failure to report and pay taxes promptly.

SECTION 206.94. Department may estimate diesel fuels sold or used.

SECTION 206.945. Settlement or compromise of tax, penalty, or interest.

SECTION 206.96. Reports from Department of Highway Safety and Motor Vehicles.

SECTION 206.97. Applicability of specified sections of part I.

PART III. AVIATION FUEL

SECTION 206.9815. Definitions.

SECTION 206.9825. Aviation fuel tax.

SECTION 206.9826. Refund for certain air carriers.

SECTION 206.9835. Administration of tax.

SECTION 206.9837. Disclosure of price.

SECTION 206.9845. Distribution of proceeds.

SECTION 206.9855. Refund to carriers.

SECTION 206.9865. Commercial air carriers; registration; reporting.

SECTION 206.9875. United States government exempt.

PART IV. FUEL AND OTHER POLLUTANTS

SECTION 206.9915. Legislative intent and general provisions.

SECTION 206.9925. Definitions.

SECTION 206.9931. Administrative provisions.

SECTION 206.9935. Taxes imposed.

SECTION 206.9941. Exemptions.

SECTION 206.9942. Refunds and credits.

SECTION 206.9943. Pollutant tax license.

SECTION 206.9945. Funds collected; disposition; department authority.

PART V. NATURAL GAS FUEL

SECTION 206.9951. Definitions.

SECTION 206.9952. Application for license as a natural gas fuel retailer.

SECTION 206.9955. Levy of natural gas fuel tax.

SECTION 206.996. Monthly reports by natural gas fuel retailers; deductions.

SECTION 206.9965. Exemptions and refunds; natural gas fuel retailers.

SECTION 206.997. State and local alternative fuel user fee clearing trust funds; distribution.

SECTION 206.998. Applicability of specified sections of parts I and II.