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| Section | Name |
|---|---|
| 500 | Table of Contents |
| 500.100 | Definitions |
| 500.101 | Definition of Receiver (Repealed) |
| 500.102 | Definition of Loss (Repealed) |
| 500.200 | Basis and Rate of the Motor Fuel Tax |
| 500.201 | Licensure |
| 500.202 | Basis and Rate of Tax Payable by Receivers |
| 500.203 | Monthly Returns |
| 500.204 | Report of Loss of Motor Fuel |
| 500.205 | Daily Gallonage Record |
| 500.206 | Special Fuel Sold or Used for Non-highway Purposes |
| 500.210 | Documentation of Tax-free Sales of Motor Fuel Made by Licensed Distributors and Suppliers |
| 500.215 | Documentation of Tax-free Sales of Fuel Made by Licensed Receivers |
| 500.220 | Vehicles of Distributors Transporting Petroleum Products (Repealed) |
| 500.225 | Other Vehicles (Repealed) |
| 500.230 | Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers |
| 500.235 | Claims for Refund - Invoices |
| 500.240 | Sales of Special Fuel - Variation in Usage |
| 500.245 | Estimated Claims |
| 500.250 | Claimants Owning Motor Vehicles (Repealed) |
| 500.255 | Detailed Answers |
| 500.260 | Revocation of License, Etc. - Notice - Hearing |
| 500.265 | Distributors' and Suppliers' Claims for Credit or Refund |
| 500.270 | Receivers' Claims for Credit |
| 500.275 | Procedure When Tax-Paid Motor fuel is Returned to Licensee for Credit |
| 500.280 | Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems |
| 500.285 | Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas |
| 500.290 | When Purchaser's License Number With Department on Invoices Covering Sales of Special Fuel is Required (Repealed) |
| 500.295 | Cost of Collection - Determination (Repealed) |
| 500.297 | Protest Procedures for Certain Penalties |
| 500.298 | Civil Penalties for Dyed Diesel Fuel Violations |
| 500.300 | Licensure |
| 500.301 | Special Motor Fuel Permits and Decals (Repealed) |
| 500.302 | Motor Carrier's Quarterly Report (Repealed) |
| 500.305 | Licenses and Decals |
| 500.310 | Display of License and Decals |
| 500.315 | Renewal of Decals and Licenses |
| 500.320 | Single Trip Permits |
| 500.325 | Licensure of Lessors and Lessees |
| 500.330 | Cancellation of License |
| 500.335 | Quarterly Payment and Reporting |
| 500.340 | Credits and Refunds |
| 500.345 | Records Requirements |
| 500.350 | Revocation |
| 500.355 | Protest Procedures |
| 500.360 | Audits |
| 500.400 | General Information |
| 500.405 | Due Date That Falls on Saturday, Sunday or a Holiday |
| 500.500 | Licenses and Permits Are Not Transferable |
| 500.501 | Blenders' Permits Are Not Transferable (Repealed) |
| 500.505 | Changes of Corporate Officers |
| 500.600 | Incorporation of the Retailers' Occupation Tax Regulations by Reference |