Laws, Regulations & Annotations Search Business Taxes Law Guide – Revision 2019 BTLG Table of Contents > Use Fuel Tax Law > Chapter 3.5 Use Fuel Tax Law CHAPTER 3.5. COLLECTION OF TAX BY VENDOR. (View entire chapter) Article 1. Collection of Tax by Vendor 8732. Collection by vendor; receipt. 8732.1. Transfers between political subdivisions. 8732.5. Credit for bad debt losses. 8733. Tax as debt. 8734. Copies of receipts to be submitted. 8735. Applicability of other provisions.