§ 59-13-201. Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.

§ 59-13-201.5. Refund of taxes impacting Ute tribe and Ute tribal members.

§ 59-13-202. Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns -- Application for permit for refund -- Division of Finance to pay claims -- Rules permitted to enforce part -- Penalties.

§ 59-13-202.5. Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.

§ 59-13-203.1. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.

§ 59-13-204. Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.

§ 59-13-205. License certificate -- Display at place of business -- Failure to secure license -- Penalties.

§ 59-13-206. Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.

§ 59-13-207. Deductions allowed -- Prorating of deduction to retail dealers.

§ 59-13-208. Motor fuel shipments from out of state -- Reports required.

§ 59-13-209. Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.

§ 59-13-210. Commission rulemaking authority.

§ 59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

§ 59-13-212. Penalties for failure to make reports or returns -- Criminal penalties.