701.67.1 Definitions. |
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701.67.2 Statute of limitations, supplemental assessments and refund adjustments. |
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701.67.3 Taxpayers required to keep records. |
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701.67.4 Audit—costs. |
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701.67.5 Estimate gallonage. |
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701.67.6 Timely filing of returns, reports, remittances, applications, or requests. |
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701.67.7 Extension of time to file. |
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701.67.8 Penalty and interest. |
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701.67.9 Penalty and enforcement provisions. |
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701.67.10 Application of remittance. |
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701.67.11 Reports, returns, records—variations. |
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701.67.12 Form of invoice. |
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701.67.13 Credit card invoices. |
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701.67.14 Original invoice retained by purchaser—certified copy if lost. |
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701.67.15 Taxes erroneously or illegally collected. |
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701.67.16 Credentials and receipts. |
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701.67.17 Information confidential. |
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701.67.18 Delegation to audit and examine. |
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701.67.19 Practice and procedure before the department of revenue. |
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701.67.20 Time for filing protest. |
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701.67.21 Bonding procedure. |
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701.67.22 Tax refund offset. |
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701.67.23 Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses. |
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701.67.24 Reinstatement of license canceled for cause. |
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701.67.25 Fuel used in implements of husbandry. |
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701.67.26 Excess tax collected. |
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701.67.27 Retailer gallons report. |
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