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300 - General Definitions. - (a) The term "corporation" includes a corporation, joint-stock company or...
301-A - Imposition of Tax. - (b) Motor fuel component. (1) The motor fuel component shall...
301-B - Exemptions. - (a) Products. (1) Kerosene sold or used by a petroleum...
301-C - Reimbursement. - (a) Non-highway Diesel motor fuel used for heating purposes. (1)...
301-D - Utility Credit or Reimbursement. - (1) Credit. Residual petroleum product and non-highway diesel motor fuel...
301-E - Aviation Fuel Business. - (b) Aviation gasoline component. (1) The aviation gasoline component shall...
301-H - Tax Relating to Carriers. - (2) The rate of the tax imposed by this section...
301-J - Supplemental Petroleum Business Tax and Supplemental Tax on Aviation Gasoline Component of Aviation Fuel Business Tax. - (1) In addition to the taxes imposed by sections three...
301-L - Refund for Tax With Respect to In-Bulk Consumer Bad Debt. - (a) The refund shall be allowed to a registered petroleum...
301-M - Credit or Reimbursement for Certain Governmental Purchases by Credit Card. - § 301-m. Credit or reimbursement for certain governmental purchases by...
302 - Registration of Petroleum Businesses. - (b) Residual petroleum product business. The department, upon the application...
305 - Exempt Entities. - § 305. Exempt entities.--No corporation or unincorporated business shall be...
308 - Returns and Payment of Tax. - (b) Payment of tax. Each petroleum business shall pay to...
310 - Corporate Petroleum Businesses; Collection of Taxes and Penalties. - (b) Service of process.--Service of process upon any petroleum business...
312 - Deposit and Disposition of Revenue. - (b) Notwithstanding any other provision of law, all taxes, interest,...
313 - Limitation of Time. - § 313. Limitation of time.--The provisions of the civil practice...
314 - Secrecy. - (b) Penalty for violation.--(1) Any officer or employee of the...
315 - Practice and Procedure. - (b) Joint administration of taxes. In addition to the powers...