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This entry was published on 2016-04-22
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ARTICLE 12-A
Tax On Gasoline and Similar Motor Fuel
Tax (TAX) CHAPTER 60
ARTICLE 12-A

TAX ON GASOLINE AND SIMILAR MOTOR FUEL
Section 282. Definitions.

282-a. Imposition of excise tax on Diesel motor fuel.

282-b. Additional Diesel motor fuel tax.

282-c. Supplemental Diesel motor fuel tax.

283. Registration of distributors.

283-a. Licensing of importing transporters.

283-b. Licensing of terminal operators.

283-c. Liquefied petroleum gas fuel permit.

283-d. Registration of wholesalers of motor fuel.

284. Tax imposed.

284-a. Additional motor fuel tax.

284-c. Supplemental motor fuel tax.

284-d. Petroleum testing fee.

284-e. Taxes imposed on qualified reservations.

285. Special provisions as to imposition of tax on certain

motor fuel.

285-a. Presumption of taxability.

285-b. Presumption of taxability--Diesel motor fuel.

286. Records to be kept by distributors and others.

286-a. Records and reports of transportation of motor fuel and

diesel motor fuel.

286-b. Transportation of motor fuel or diesel motor fuel;

manifest required.

287. Payment of tax; returns.

288. Determination of tax.

288-a. Jeopardy assessments.

289. Proceedings to recover tax.

289-a. Tax to be paid but once; foreign and interstate commerce;

injunction.

289-b. Penalties and interest.

289-c. Refunds.

289-d. Mailing rules; holidays.

289-e. Deposit and disposition of revenue.

289-f. Joint administration of taxes.