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(Effective until January 1, 2026.) Definitions. (Effective January 1, 2026.) Definitions. (Effective until January 1, 2026.) Levy of excise tax; motor fuels not commonly sold or measured by gallon; rates; prohibition of tax imposed by political subdivisions; exceptions; exemptions. (Effective January 1, 2026.) Levy of excise tax; rate; taxation of motor fuels not commonly sold or measured by gallon; rate; prohibition of tax on motor fuel by political subdivisions; exception; exempted sales. Distributor’s license required; validity and nonassignability; application procedure; fee; bond; release and discharge of surety. Distributor’s license optional for compressed petroleum gas or special fuel with both highway and nonhighway uses; resellers of fuel oils, compressed petroleum gas, or special fuel. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license. Discontinuance, sale, or transfer of distributor’s operations; notice to commissioner; payment of taxes concurrent with discontinuance, sale, or transfer; failure to give notice. 48-9-8. 48-9-9. 48-9-9. 48-9-10. 48-9-10.1. 48-9-11. 48-9-12. 48-9-12. 5 (Effective until January 1, 2026.) Tax reports from distributors; quarterly or annual; payments; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices. (Effective January 1, 2026.) Tax reports from distributors; quarterly or annual; payments; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices. (Effective until January 1, 2026.) Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers. (Effective January 1, 2026.) Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers. Refunds of motor fuel taxes; refund permits generally; refunds to persons using gasoline for agricultural purposes; amounts and interest. Refunds of sales and use taxes to credit card issuers. Falsely swearing on application for refund of gasoline tax under Code Section 489-10; penalty. (Effective until January 1, 2026.) Powers of commissioner; notice of license cancellation; retention of bonds; public inspection of records; estimated assessments; time extensions; list of licensed distributors. (Effective January 1, 2026.) Powers of commissioner; no- T.48, C.9 REVENUE AND TAXATION Sec. 48-9-35. Sec.