142.800	Definitions. (8/28/2017)
142.803	Imposition of tax on fuel, amount — collection and precollection of tax — ... (8/28/2021)
142.806	Presumption of highway use. (1/1/1999)
142.809	Tax levied, when, how measured. (1/1/1999)
142.812	Excise tax on motor fuel losses unaccounted for — liability for excise tax. (1/1/1999)
142.815	Exemptions allowed for nonhighway use. (8/28/2015)
142.817	Fuel tax exemption for certain public services. (8/28/2007)
142.818	Federal government exemption, how claimed. (1/1/1999)
142.822	Exemption from certain fuel tax increases, when — tax refund, procedure to ... (8/28/2021)
142.824	Refund claim, statement to director, when filed, contents — lost ... (8/28/2021)
142.827	Distributor to provide invoices of sales to marinas, invoice contents — ... (1/1/1999)
142.830	License required for interstate motor fuel uses, effect of reciprocity ... (1/1/1999)
142.833	Liability for unpaid tax. (1/1/1999)
142.836	Precollection of tax and remittal by licensed distributors and unlicensed ... (1/1/1999)
142.839	Supplier's blanket election to treat all removals as removals across the ... (1/1/1999)
142.842	Precollection of tax and remittal by person removing fuel through supplier. (1/1/1999)
142.845	Terminal operator liability for tax. (1/1/1999)
142.848	Distributor's election on timing of remittance. (1/1/1999)
142.851	Timing election by distributors, requirements. (1/1/1999)
142.854	Supplier's duty to remit — tax credit, supplier entitled, when. (1/1/1999)
142.857	Supplier's eligibility for credit. (1/1/1999)
142.860	Remittance by electronic fund transfer, when. (1/1/1999)
142.863	Costs of administration, percentage retained by supplier. (1/1/1999)
142.866	Consumer liable, when — vendor liable, when. (1/1/1999)
142.869	Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty. (8/28/2021)
142.872	Diverted fuel, liability. (1/1/1999)
142.875	Final report. (8/28/1999)
142.878	Application for license. (1/1/1999)
142.881	Bond requirements. (1/1/1999)
142.884	Supplier's license — supplier's bond for financial responsibility required. (1/1/1999)
142.887	Terminal operator's license, when required — operator's bond — statement of ... (1/1/1999)
142.890	Transporter's license, when required — transporter's bond — required reports. (1/1/1999)
142.893	Distributor's license, when required. (1/1/1999)
142.896	Distributors' bond — motor fuel trust fund created. (8/28/1999)
142.899	License issued by director, nontransferable, display of license — transfer ... (1/1/1999)
142.900	Director may prescribe forms and require the submission of information. (8/28/1999)
142.902	Reports, filing date, how determined. (1/1/1999)
142.905	Revocation of license — review — penalties. (8/28/1999)
142.908	Consumer remittance, when due — penalty. (8/28/1999)
142.909	Penalties for failure to comply with chapter — misdemeanor or class E felony. (1/1/2017)
142.911	Shipping documents, contents — manually prepared shipping papers — ... (1/1/2017)
142.914	Transporters' duties — penalties. (1/1/1999)
142.917	Diverted shipment or incorrect information on shipping paper, relief, ... (1/1/1999)
142.920	Supplier's and operator's reliance on transporters and shippers, joint ... (1/1/1999)
142.923	Motor fuel tax evasion, exceptions, penalty. (1/1/1999)
142.926	Notice of exempt use on shipping papers — penalty — enforcement authority. (1/1/1999)
142.929	Distributor and transporter duties when fuel not dyed and tax not paid to ... (1/1/1999)
142.932	Highway operation of vehicle with dyed fuel prohibited, when — unlawful use ... (8/28/2012)
142.935	Notice of dyed fuels. (1/1/1999)
142.938	Tamper-resistant standards for shipping papers. (1/1/1999)
142.941	Inspections, requirements, limitations. (8/28/2014)
142.944	Audits. (1/1/1999)
142.947	Liens, motor fuel tax — notice of, satisfaction — record content. (1/1/1999)
142.950	Enforcement authority. (1/1/1999)
142.951	Director may conduct investigations. (8/28/1999)
142.953	Rulemaking procedures. (1/1/1999)