| Article 1. Motor Fuel Taxes |
| Sec 28-5601. Definitions |
| Sec 28-5602. Enforcement |
| Sec 28-5602. Enforcement |
| Sec 28-5603. Motor fuel testing |
| Sec 28-5604. Reward for detecting violations |
| Sec 28-5605. Use fuel tax collection; fuel dispenser labels; civil penalty |
| Sec 28-5605. Use fuel tax collection; fuel dispenser labels; civil penalty |
| Sec 28-5606. Imposition of motor fuel taxes |
| Sec 28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation |
| Sec 28-5608. Fuel imported in fuel tanks; violation; classification |
| Sec 28-5609. Railroad common carrier exemption; exception; report |
| Sec 28-5610. Exemptions |
| Sec 28-5611. Refunds; motor vehicle fuel |
| Sec 28-5612. Refund procedure; violation |
| Sec 28-5613. Licensee refunds; definition |
| Sec 28-5614. Refunds; use fuel |
| Sec 28-5615. Presumption of use |
| Sec 28-5616. Light class motor vehicles |
| Sec 28-5617. Vendors; receipt |
| Sec 28-5618. Report requirements |
| Sec 28-5619. Records required; violation; classification |
| Sec 28-5620. Records and equipment inspections; hearings; use restrictions; violation; costs |
| Sec 28-5621. Failure to report or pay tax; penalties; interest; transmittal date |
| Sec 28-5622. Tax estimate |
| Sec 28-5623. Civil penalty; use fuel purchaser; vendor refund; financial penalty prohibited; subsequent violations |
| Sec 28-5624. Transportation of fuel by motor vehicle; documentation; violation; penalties |
| Sec 28-5625. Restricted distributor licenses; reports; violation; classification |
| Sec 28-5626. Suppliers; vendors; licenses required |
| Sec 28-5627. License application |
| Sec 28-5628. Refusal to issue license |
| Sec 28-5629. License issued |
| Sec 28-5630. License; assignability; display; duplicates |
| Sec 28-5631. Bonds; amount; failure of security |
| Sec 28-5633. License cancellation |
| Sec 28-5634. Bond cancellation |
| Sec 28-5635. Discontinuance, sale or transfer of business; violation; classification |
| Sec 28-5636. Supplier blanket election |
| Sec 28-5637. Collection of fuel tax from purchaser; deferred remittance election |
| Sec 28-5638. Deferred remittance election eligibility |
| Sec 28-5639. Uncollectible tax credit |
| Sec 28-5640. Collection allowance |
| Sec 28-5643. Reliance on representations |
| Sec 28-5644. Terminal operator; joint and several liability |
| Sec 28-5645. Dyed diesel use; violation; classification |
| Sec 28-5646. Dyed diesel notice |
| Sec 28-5647. Dyed diesel; prohibited acts; joint and several liability |
| Sec 28-5648. Inspection of fuel and shipping papers |
| Sec 28-5649. Dyed diesel; permissible highway use |
| Article 2. Interstate User Fuel Tax Reponsibilities |
| Sec 28-5702. Use fuel tax payment if not precollected |
| Sec 28-5703. Cooperative agreements; definitions |
| Sec 28-5705. Vehicle registration |
| Sec 28-5707. Violation; classification |
| Sec 28-5720. Tax payment |
| Sec 28-5721. Additional assessment; penalty |
| Sec 28-5722. Additional assessment; time limit |
| Sec 28-5724. Failure to file report; assessment; interest; license revocation or suspension |
| Sec 28-5725. Interstate user credits or refunds |
| Sec 28-5727. Erroneous assessment; cancellation in records |
| Sec 28-5728. Use fuel tax credit |
| Sec 28-5730. Use fuel tax; distribution |
| Sec 28-5731. Record requirements |
| Sec 28-5732. Report requirements |
| Sec 28-5734. Interstate user license requirement |
| Sec 28-5735. License application; fee |
| Sec 28-5736. Bond requirement |
| Sec 28-5737. Discharge of surety |
| Sec 28-5738. License denial |
| Sec 28-5739. Single trip and other limited use fuel tax permits |
| Sec 28-5740. License issuance; duration |
| Sec 28-5742. Evidence of valid license |
| Sec 28-5743. Discontinuance of business |
| Sec 28-5745. License revocation; hearing |
| Article 3. Vehicle License Tax |
| Sec 28-5801. Vehicle license tax rate |
| Sec 28-5802. Vehicle license tax exemption; veterans |
| Sec 28-5803. Vehicle license tax exemption; individuals with disabilities |
| Sec 28-5803.01. Vehicle license tax exemption; spouse or dependents of deceased law enforcement officer, firefighter or emergency responder; applicability; definition |
| Sec 28-5804. Privately owned motor vehicle used as school bus; classification; vehicle license tax |
| Sec 28-5805. Motor vehicle powered by alternative fuel; classification; vehicle license tax; definitions |
| Sec 28-5806. Privately owned motor vehicle used for ambulance or fire fighting services; classification; vehicle license tax; definition |
| Sec 28-5807. Registration period; proration; retroactive collection |
| Sec 28-5808. Vehicle license tax distribution |
| Sec 28-5809. Record examination |
| Sec 28-5810. Rental vehicle surcharge; reimbursement; definition |
| Sec 28-5811. Vehicle license tax and registration fee exemption; United States armed forces members |
| Sec 28-5812. Incorrect distributions; adjustments |
| Article 4. Motor Carrier Fee |
| Sec 28-5851. Definitions |
| Sec 28-5852. Motor carrier fee imposed |
| Sec 28-5853. Motor carrier fee exemptions |
| Sec 28-5854. Motor vehicle; motor carrier fee rate |
| Sec 28-5855. Motor vehicle; reduced motor carrier fee; load restrictions; civil traffic violation |
| Sec 28-5856. Motor vehicle; reduced motor carrier fee; less than full load capacity; civil traffic violation |
| Sec 28-5857. Motor vehicle; reduced motor carrier fee; agricultural products; civil traffic violation; definition |
| Sec 28-5858. Gross vehicle weight change |
| Sec 28-5859. Refunds |
| Sec 28-5860. Transaction privilege tax exemption |
| Sec 28-5861. Motor carrier fee compliance requirement |
| Sec 28-5862. Trip permit |
| Sec 28-5863. Single trip motor carrier fee trip permit; fee; expiration |
| Sec 28-5864. Special thirty day motor carrier fee permit |
| Sec 28-5865. Appeals |
| Sec 28-5867. Motor vehicle; reduced motor carrier fee; limited mileage; transporters; civil traffic violation |
| Article 5. Tax Administration |
| Sec 28-5921. Violations; classification; civil penalty |
| Sec 28-5922. Enforcement powers |
| Sec 28-5923. Collection |
| Sec 28-5924. Hearing; rehearing |
| Sec 28-5925. Payment; distribution |
| Sec 28-5926. Transfer; state lake improvement fund; administrative expenses |
| Sec 28-5927. Transfer; off-highway vehicle recreation fund |
| Sec 28-5928. Legal remedies |
| Sec 28-5929. Cumulative remedies |
| Sec 28-5930. Electronic report filing; rules; payment availability |
| Sec 28-5931. Definitions |
| Sec 28-5932. Jeopardy assessment; definition |
| Sec 28-5933. Contingent fee collection contracts |
| Sec 28-5934. Abatement of uncollectible taxes, penalties and fees |
| Sec 28-5935. Confidential information; disclosure prohibited |
| Sec 28-5936. Confidential information; disclosure allowed |
| Sec 28-5936. Confidential information; disclosure allowed |
| Sec 28-5937. Fee |
| Sec 28-5938. Violation; classification |
| Sec 28-5939. Lien |
| Sec 28-5940. Perfection of lien |
| Sec 28-5941. Release of lien |
| Sec 28-5942. Priority of tax claim |
| Sec 28-5943. Transfer of vehicle subject to lien |
| Sec 28-5944. Levy and distraint |
| Sec 28-5945. Levy; salary; wages |
| Sec 28-5946. Levy; property; seizure |
| Sec 28-5947. Property surrender; definition |
| Sec 28-5948. Production of books |
| Sec 28-5949. Levy; exempt property |
| Sec 28-5950. Appraisal |
| Sec 28-5951. Seized property; notice and sale |
| Sec 28-5952. Levy release; property return |
| Article 6. Underground Storage Tank Tax |
| Sec 28-6001. Underground storage tank tax; payments |
| Sec 28-6002. Collection agent |
| Sec 28-6003. Payment procedure; return form |
| Sec 28-6004. Payment deduction |
| Sec 28-6005. Refund; credit |
| Sec 28-6006. Administration same as for motor vehicle fuel tax |
| Sec 28-6007. Underground storage tank tax clearing account |
| Sec 28-6008. Distribution; administration costs |