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Form 433-A (OIC) online LA: What You Should Know
Prohibition on buying and selling oil in excess of value of cost of production. 37-2-5 Exceptions to limitation on price differential between counties. 37-2-6 Prohibition against purchasing petroleum products and oil in unorganized areas. 37-2-7 Price differential prohibited from localities selling or giving away petroleum products. 37-2-8 Price of gasoline to be set for retail sales or for certain other uses. 37-1-1 Statewide sales tax; sales, consumption, etc., prohibited on public highways. 37-2-1-3 Restriction against taking out and purchasing gasoline during hours public conveyance is in service. Codified Law 37-2 -- Statewide Sales Tax; Sales, Consumption, etc., Prohibited On Public Highways 37-2-1-3. (Taken from Statewide Sales and Consumption Tax Law) All gasoline purchased by retailers from wholesalers, manufacturers, or dealers, for consumption on the highways of this state is taxed to the extent necessary to defray the expenses of the state for the collection of the sales and use taxes imposed under sections 37-1-1, 37-1-2, 37-1-2A and 37-1-2B. All sales or use tax imposed or authorized to be imposed pursuant to sections 37-1-1, 37-1-2, 37-1-2A, 37-1-2B, 37-1-2C, 37-1-3, 37-1-4, 37-1-5, 37-1-6, 37-1-7, 37-1-7A, 37-2-2, 37-2-3, 37-2-4, 37-2-8, 37-2-9, 37-2-12, 37-2-13, 37-2-14, 37-2-15, 37-2-16, 37-2-17, 37-2-18, 37-2-25, 37-2-27, 37-2-28, 37-2-29 and 37-2-30, shall not be exempt from this section. (Taken from Statewide Sales and Consumption Tax Law) Statewide sales tax; sales, consumption, etc., prohibited on public highways. 37-2-1-4.
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