Payment of tax, §48-9-8. Penalties and interest, §48-9-16. Records, §48-9-8. Reports, §48-9-8. Sale of distributor’s property, §48-9-13. Electric vehicle charging stations. Taxation of fuels not sold or measured by gallon, §48-9-3. Electronic filing requirements, failure to follow, §48-2-44.1. 462 INDEX MOTOR FUEL TAXES —Cont’d Enforcement of article. Officers required to assist, §48-9-15. Estimation by commissioner of number of gallons of motor fuel to be taxed, §48-9-12. Exchange of information. Cooperative agreements with other states, §48-9-19. Exemptions. Motor fuel used for non-highway purposes, §48-9-3. Purchase of tax-exempt motor fuel and permitting to be used for highway purposes, §48-9-17. Sales by licensed distributors, §48-9-3. School buses, fuel paid for by school system, §48-9-3. False or fraudulent reports, §48-9-16. False swearing on application for refund, §48-9-11. Fees. Aviation gasoline dealers’ licenses, §48-9-6. Distributors’ licenses, §48-9-4.