Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Annotations

Deleted Annotations

Annotation Heading/TitleEdition
Agricultural Spreader and Spray Trucks 2/24/612003–1
Construction Equipment 9/23/682003–1
County Roads in National Forest 5/14/632003–1
Dedicated County Roads 11/18/632003–1
Diesel Fuel Used by Ambulance Service 11/18/632003–1
Fork-Lift Trucks—Licensed 11/12/632003–1
Manufacturers of Trucks 8/23/712003–1
Military Reservations 7/19/662003–1
Multiple Deliveries In-State and Out-of-State 7/7/642003–1
National Monument 11/12/632003–1
National Monument 5/18/642003–1
National Parks 3/31/602003–1
New Highway Not Yet Opened 2/7/552003–1
Operator of United States Government Owned Buses 4/28/422003–1
Private Entity Bus Operator Under Contract to Regional Center 8/21/062010–1
School Districts 3/16/662003–1
Self-Fueling From Vendor's Pump 9/24/572003–1
Successor—No Rights to Tax—Paid Credit 4/26/632003–1
Thermal Units at Job Site 2/24/652003–1
Track-Laying Equipment 5/19/722003–1
User Not a Vendor for Fueling Rail Cars 2/24/652003–1
Vehicle Owners Right to Tax Due Information 8/10/712003–1
Vendor May Not Assign Bad Debt Rights 2/10/662003–1
Volumetric Sales Measure of Tax 8/16/712003–1
Volumetric Use is Tax Measure 1/20/672003–1