Chapter 12B-5 — Tax on Motor Fuels, Diesel Fuels, Pollutants, and Natural Gas Fuel
65 rules · Miscellaneous Tax· official chapter page
| 12B-5.001 | Specific Exemptions | |
| 12B-5.0011 | Definitions | |
| 12B-5.0012 | Imposition of Tax | |
| 12B-5.002 | Exports | |
| 12B-5.003 | Resale and Exemption Certificates | |
| 12B-5.004 | Transportation of Motor Fuel and Special Fuel | |
| 12B-5.005 | Licenses and Registration; Cab Cards; Bonding | |
| 12B-5.006 | Refunds and Allowances | |
| 12B-5.007 | Tax Returns and Regulations | |
| 12B-5.008 | Preservation and Inspection of Records; Statute of Limitations; Tracking System | |
| 12B-5.009 | Discontinuance or Transfer of Business | |
| 12B-5.010 | Tax Warrant and Liens; Tax Embezzlement; Assessments | |
| 12B-5.011 | Penalty and Interest | |
| 12B-5.012 | Forms Used by Public | |
| 12B-5.013 | County Levy of Additional Voted Tax on Motor Fuel and Special Fuel; Department to Collect Tax | |
| 12B-5.014 | County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax | |
| 12B-5.015 | Wholesaler Transition Tax | |
| 12B-5.020 | Definitions; Specific Exemptions | 1/25/2026 |
| 12B-5.030 | Importers | 1/25/2026 |
| 12B-5.040 | Carriers | 1/25/2026 |
| 12B-5.050 | Terminal Suppliers | 1/25/2026 |
| 12B-5.060 | Wholesalers | 1/25/2026 |
| 12B-5.070 | Terminal Operators | 1/25/2026 |
| 12B-5.080 | Exporters | 1/25/2026 |
| 12B-5.090 | Local Government Users of Diesel Fuel | 1/25/2026 |
| 12B-5.100 | Mass Transit Systems | 1/25/2026 |
| 12B-5.110 | Blenders | 1/25/2026 |
| 12B-5.120 | Resellers and Retail Dealers | 3/25/2020 |
| 12B-5.121 | Temporary Licenses Issued Under a Declared Emergency | 1/25/2026 |
| 12B-5.130 | Refunds | 1/20/2014 |
| 12B-5.140 | Dyeing and Marking; Mixing | 1/1/2021 |
| 12B-5.150 | Public Use Forms | 1/25/2026 |
| 12B-5.181 | Alternative Fuel | |
| 12B-5.200 | Realtailers of Alternative Fuel (Repealed) | 1/20/2014 |
| 12B-5.201 | Definitions | |
| 12B-5.203 | Imposition and Payment of Tax | |
| 12B-5.205 | Refunds and Allowances | |
| 12B-5.207 | Bonded Fuel: Exempt from Tax | |
| 12B-5.209 | Commercial Air Carriers; Registration; Reporting | |
| 12B-5.211 | Public Use Forms | |
| 12B-5.300 | Aviation Fuel Licensees (Repealed) | 1/25/2026 |
| 12B-5.303 | Definitions | |
| 12B-5.305 | Imposition of Tax | |
| 12B-5.307 | Liability of Tax | |
| 12B-5.309 | Registration | |
| 12B-5.311 | Sales Documentation | |
| 12B-5.313 | Investigations and Bonding Requirements | |
| 12B-5.315 | Rate of Tax | |
| 12B-5.317 | Taxable and Exempt Products | |
| 12B-5.319 | Reports and Tax Payments; Exemption Certificate | |
| 12B-5.321 | Penalties and Interest | |
| 12B-5.323 | Tax on Blended Products, Solvents and Other Products | |
| 12B-5.325 | Refunds and Credits | |
| 12B-5.327 | Record Retention | |
| 12B-5.329 | Solid Conversions | |
| 12B-5.331 | Exports | |
| 12B-5.333 | Public Use Forms | |
| 12B-5.375 | Temporary Pollutant Importer License Issued Under a Declared Emergency | 1/25/2026 |
| 12B-5.400 | Producers and Importers of Pollutants | 1/25/2026 |
| 12B-5.401 | County Levy of Ninth-Cent Gas Tax on Motor Fuel and Special Fuel; Collection of Tax | |
| 12B-5.403 | County Levy of Local Option Gas Tax on Motor Fuel and Special Fuel; Department to Collection of Tax | |
| 12B-5.405 | Levy of State Comprehensive Enhanced Transportation Systems (SCETS) Tax | |
| 12B-5.500 | Natural Gas Fuel Retailers | 1/25/2026 |
| 12B-5.600 | Tracking System Reporting Requirements | 1/25/2026 |
| 12B-5.2091 | Commercial Air Carriers; Election Pursuant to Section 212.0598 |