Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Diesel Fuel Tax Law
CHAPTER 6. DETERMINATIONS AND PAYMENTS. (View entire chapter)
Article 1 Returns and Payments
- 60201 Return
- 60201.1 Return; floor stock tax
- 60201.2 Purchaser's election to delay payment to supplier
- 60201.3 Worthless accounts; supplier
- 60202 Return; interstate user
- 60203. Return; throughputter. [Repealed.]
- 60204 Report; terminal operator
- 60204.5 Report; pipeline operator and vessel operator
- 60204.6 Report; train operator
- 60205 Return; exempt bus operator
- 60205.5 Return; government entity
- 60206 Return; qualified highway vehicle operator
- 60207 Penalty
- 60207.5 Interest; daily basis
- 60208 Extension of time
- 60209 Excusable delay
- 60210 Excusable delay; reliance on Board advice
Article 1.1 Payment by Electronic Funds Transfer
- 60250 Electronic funds transfer payments
- 60251 Relief of penalty
- 60252 Definitions
- 60253 Electronic filing
Article 2 Determination If No Return Made
- 60301 Determination; failure to file return; penalty
- 60302 Interest
- 60303 Fraud penalty
- 60304 Notice of determination
Article 3 Deficiency Determinations
- 60312 Negligence
- 60313 Fraud
- 60314 Interest
- 60315 Limitations; deficiency determinations
- 60316 Limitations; deficiency determinations; decedents
- 60317 Waiver
Article 4 Jeopardy Determinations and Weekly Payments
Article 5 Redeterminations
- 60350 Petition for redetermination
- 60351 Form and content
- 60352 Oral hearing
- 60353 Decrease or increase of determination
- 60354 Finality date of order or decision
- 60355 Due date; penalty
- 60356 Offsets