IRC Section 4081: Federal legislation governing fuel excise tax provisions, including tax rates, collection points, and payment requirements
Highway Trust Fund Legislation: Federal regulations regarding the allocation and use of fuel tax revenues for highway infrastructure
IFTA Regulations: International Fuel Tax Agreement regulations governing interstate and international fuel tax reporting and payment
Clean Air Act: Federal environmental legislation impacting fuel standards and emissions requirements
Energy Policy Act: Federal legislation governing energy policy, including fuel standards and alternative fuel requirements
State Fuel Tax Laws: State-specific legislation determining fuel tax rates, collection methods, and compliance requirements
State Motor Fuel Licensing: State requirements for obtaining and maintaining fuel dealer/distributor licenses
State Environmental Regulations: State-specific environmental requirements affecting fuel storage, distribution, and sale
State Transportation Rules: State department of transportation regulations affecting fuel transportation and distribution
State Revenue Rules: State revenue department requirements for tax collection, reporting, and compliance
Reporting Requirements: Federal and state mandated reporting procedures and schedules for fuel tax compliance
Record Keeping Standards: Requirements for maintaining accurate records of fuel transactions, tax payments, and related documentation
Registration Procedures: Process and requirements for registering as a fuel distributor/seller at federal and state levels
Audit Requirements: Standards and procedures for fuel tax audits by federal and state authorities
Penalty Provisions: Federal and state penalties and interest charges for non-compliance with fuel tax regulations
Exemption Provisions: Rules governing fuel tax exemptions and refund procedures at federal and state levels
Interstate Commerce Rules: Regulations affecting interstate fuel transportation and sales
EPA Regulations: Environmental Protection Agency requirements affecting fuel quality, storage, and distribution
