§ 59-13-301. Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.

§ 59-13-301.5. Refund of taxes impacting Ute tribe and Ute tribal members.

§ 59-13-302. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.

§ 59-13-303. Special fuel user permits -- Application -- Revocation of permits under certain circumstances.

§ 59-13-304. Inspection of clean fuel vehicles.

§ 59-13-305. User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.

§ 59-13-306. Due date of special fuel tax.

§ 59-13-307. Supplier reports -- Signature required -- Penalties.

§ 59-13-308. Delinquency -- Penalties -- Interest.

§ 59-13-310. Special fuel from out of state -- Reports required -- Contents of reports.

§ 59-13-311. Tax is a lien against vehicle -- Removable only when tax is paid.

§ 59-13-312. Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

§ 59-13-313. Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.

§ 59-13-314. Special fuel user permit required before registration of vehicle.

§ 59-13-315. Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.

§ 59-13-318. Refunds.

§ 59-13-320. Penalties for violations of the special fuel tax provisions.

§ 59-13-320.5. Use of dyed diesel on highways prohibited -- Penalty.

§ 59-13-321. Wholesaler option for rack distributions tax payments -- Notification -- Security.

§ 59-13-322. 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.