701.259.1 Definitions. |
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701.259.2 Statute of limitations, supplemental assessments and refund adjustments. |
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701.259.3 Taxpayers required to keep records. |
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701.259.4 Audit—costs. |
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701.259.5 Estimate gallonage. |
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701.259.6 Timely filing of returns, reports, remittances, applications, or requests. |
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701.259.7 Extension of time to file. |
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701.259.8 Penalty and interest. |
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701.259.9 Penalty and enforcement provisions. |
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701.259.10 Application of remittance. |
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701.259.11 Reports, returns, records—variations. |
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701.259.12 Form of invoice. |
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701.259.13 Credit card invoices. |
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701.259.14 Original invoice retained by purchaser—certified copy if lost. |
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701.259.15 Taxes erroneously or illegally collected. |
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701.259.16 Credentials and receipts. |
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701.259.17 Information confidential. |
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701.259.18 Delegation to audit and examine. |
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701.259.19 Practice and procedure before the department of revenue. |
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701.259.20 Time for filing protest. |
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701.259.21 Bonding procedure. |
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701.259.22 Tax refund offset. |
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701.259.23 Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses. |
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701.259.24 Reinstatement of license canceled for cause. |
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701.259.25 Fuel used in implements of husbandry. |
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701.259.26 Excess tax collected. |
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701.259.27 Retailer gallons report. |
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