PART V-A.  FUEL TAX LAW

SUBPART A.  GENERAL PROVISIONS

§818.1.  Intent

A.  It is the intention of this Part to establish an efficient and effective tax collections and enforcement system adequate to substantially deter fuel tax evasion in order to better provide for the state's transportation needs and to facilitate the collection and administration of these taxes.  It is further the intention of this Part to centralize the collection of the tax herein levied in the hands of those who originally dispose of gasoline and diesel fuels at the terminal rack.

B.  All taxes levied under this Part, or imposed under any other part of this Chapter but collected under this Part, are imposed upon the ultimate consumer but are precollected as prescribed in this Part.  The levies and assessments imposed on the licensees are imposed on them as agents of this state for the collection of the tax.  The taxes levied herein shall be collected and paid at those times, in the manner, and by those persons specified in this Chapter.

Acts 2005, No. 252, §1, eff. July 1, 2006.