CHAPTER 78
MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXES
SUBCHAPTER I
MOTOR VEHICLE FUEL TAX
78.01 Tax imposed; collected; exceptions.
78.015 Annual adjustment of tax rate.
78.017 Adjustment in 1997.
78.07 Motor vehicle fuel received.
78.09 Supplier and exporter licenses.
78.12 Reports to department; computation of tax.
78.13 Notice by licensee of discontinuance, sale or transfer of business; final report.
78.15 Theft of tax moneys.
78.155 Penalties for misuse of dyed diesel fuel.
78.19 Refund for fuel destroyed.
78.215 Separate fuel supply tanks required.
78.22 Motor vehicle fuel floor tax.
SUBCHAPTER II
ALTERNATE FUELS TAX
78.40 Tax imposed; collected; exceptions.
78.405 Annual adjustment of the tax rate.
78.407 Adjustment in 1997.
78.47 Alternate fuels license.
78.48 Application; form; investigation; bond; issue.
78.49 Reports to department; computation of tax.
78.50 Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.
78.51 Theft of alternate fuels tax moneys.
78.52 Separate fuel supply tanks required.
SUBCHAPTER III
GENERAL AVIATION FUEL TAX
78.555 Tax imposed; rate; collected.
78.56 General aviation fuel license.
78.57 Application; form; investigation; bond; issue.
78.58 Reports to department; computation of tax.
78.59 Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.
78.60 Theft of general aviation fuel tax moneys.
SUBCHAPTER IV
PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND
ALTERNATE FUEL TAX
78.65 Suspension and revocation of licenses.
78.66 Records to be kept by licensees.
78.68 Returns; failure to pay; refunds.
78.70 Actions to collect tax and penalties.
78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.
78.72 Preference given actions to enforce this chapter.
78.73 Criminal penalties.
78.74 Remedies and penalties are cumulative.
78.75 Refund; procedure; claim unassignable.
78.77 Registration of transporters; records to be kept.
78.78 Reports by transporters; exceptions.
78.79 Duty of department to enforce fuel tax provisions; promulgate rules.
78.80 Departmental examinations; information; penalty.
78.81 Attorney general and district attorney to prosecute; place of trial.
78.82 Municipalities not to tax motor vehicle fuel or alternate fuels.
MOTOR VEHICLE FUEL TAX
78.005
78.005
Definitions. In this subchapter:
78.005(1)
(1) “Alcohol" means fuel ethanol, except denaturant and water, that is at least 98 percent ethanol by volume. “Alcohol" also means ethanol derivative substances that are capable of use as a blendstock, including ethyl tertiary butyl ether, methanol, methanol derivative substances and methyl tertiary butyl ether.
78.005(2)
(2) “Blending" means the mixing of one or more petroleum products, with or without another product, and regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle. “Blending" does not include mixing that occurs in refining by the original refiner of crude petroleum nor mixing of lubricating oil in the production of lubricating oils and greases.
78.005(3)
(3) “Bulk plant" means a motor vehicle fuel storage facility, other than a terminal, that is primarily used to redistribute motor vehicle fuel by transporting it in vehicles.
78.005(4)
(4) “Department" means the department of revenue.
78.005(5)
(5) “Diesel fuel" means any liquid fuel capable of use in discrete form or as a blended component in the operation of diesel-type engines in motor vehicles including number one and number 2 fuel oils, except that kerosene is not “diesel fuel" unless it is blended with diesel fuel for use in motor vehicles that have a diesel-type engine.
78.005(6)
(6) “Export" means deliver across the boundaries of this state by or for the seller or purchaser from a place of origin in this state.
78.005(6m)
(6m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
78.005(7)
(7) “Gasoline" means gasoline, casing head or natural gasoline, benzol, benzine, naphtha, and any blend stock or additive that is sold for blending with gasoline other than products typically sold in containers of less than 5 gallons. “Gasoline" includes a liquid prepared, advertised, offered for sale, sold for use as, or used in the generation of power for the propulsion of a motor vehicle, including a product obtained by blending together any one or more products of petroleum, with or without another product, and regardless of the original character of the petroleum products blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle. “Gasoline" also includes transmix. “Gasoline" does not include diesel fuel, commercial or industrial naphthas or solvents manufactured, imported, received, stored, distributed or sold for exclusive use other than as a fuel for a motor vehicle.
78.005(8)
(8) “Import" means deliver across the boundaries of this state by or for the seller or purchaser from a place of origin outside this state.
78.005(9)
(9) “Licensee" means a person who is licensed under s.
78.09.
78.005(10)
(10) “Manufacturing" means producing motor vehicle fuel by refining or preparing motor vehicle fuel by any process involving substantially more than the blending of motor vehicle fuel.
78.005(11)
(11) “Mobile machinery and equipment" includes a vehicle which is self-propelled by an internal combustion engine or motor but not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway such as farm tractors, ditch digging apparatus, power shovels, drag lines, earth-moving equipment and machinery and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, ditchers, leveling graders, finishing machines, motor graders, paving mixers, road rollers, scarifiers and earth-moving scrapers. “Mobile machinery and equipment" does not include dump trucks or self-propelled vehicles originally designed for the transportation of persons or property to which machinery has been attached such as truck-mounted transit mixers, cranes, shovels, welders, air compressors, well-boring apparatus, corn shellers, lime spreaders and feed grinders.
78.005(12)
(12) “Motor vehicle" means any automobile, truck, truck-tractor, tractor, bus, vehicle or other conveyance that is self-propelled by an internal combustion engine or motor and licensed for highway use, except that “motor vehicle" does not include mobile machinery and equipment.
78.005(13)
(13) “Motor vehicle fuel" means gasoline or diesel fuel.
78.005(13b)
(13b) “Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
