Section 701.67.1. Definitions.

Section 701.67.2. Statute of limitations, supplemental assessments and refund adjustments.

Section 701.67.3. Taxpayers required to keep records.

Section 701.67.4. Audit—costs.

Section 701.67.5. Estimate gallonage.

Section 701.67.6. Timely filing of returns, reports, remittances, applications, or requests.

Section 701.67.7. Extension of time to file.

Section 701.67.8. Penalty and interest.

Section 701.67.9. Penalty and enforcement provisions.

Section 701.67.10. Application of remittance.

Section 701.67.11. Reports, returns, records—variations.

Section 701.67.12. Form of invoice.

Section 701.67.13. Credit card invoices.

Section 701.67.14. Original invoice retained by purchaser—certified copy if lost.

Section 701.67.15. Taxes erroneously or illegally collected.

Section 701.67.16. Credentials and receipts.

Section 701.67.17. Information confidential.

Section 701.67.18. Delegation to audit and examine.

Section 701.67.19. Practice and procedure before the department of revenue.

Section 701.67.20. Time for filing protest.

Section 701.67.21. Bonding procedure.

Section 701.67.22. Tax refund offset.

Section 701.67.23. Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses.

Section 701.67.24. Reinstatement of license canceled for cause.

Section 701.67.25. Fuel used in implements of husbandry.

Section 701.67.26. Excess tax collected.

Section 701.67.27. Retailer gallons report.