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General definitions
Imposition of tax
Exemptions
Reimbursement
Utility credit or reimbursement
Aviation fuel business
Tax relating to carriers
Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax
Refund for tax with respect to in-bulk consumer bad debt
Credit or reimbursement for certain governmental purchases by credit card
Registration of petroleum businesses
Exempt entities
Returns and payment of tax
Corporate petroleum businesses; collection of taxes and penalties
Deposit and disposition of revenue
Limitation of time
Secrecy
Practice and procedure