TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2404.  Method of measurement of gallons received.  Motor fuels and other petroleum products received by distributors shall be reported under rules prescribed by the state tax commission, and be based upon consistent methods, generally recognized and accepted for motor fuels tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records.

History:

[63-2404, added 1983, ch. 158, sec. 4, p. 444; am. 2011, ch. 6, sec. 2, p. 16.]