Chapter 16. Motor Vehicle Fuel Taxes
Index
- Part 1. Gasoline Tax - General Provisions
- Part 2. Reserved
- Part 3. Gasoline Tax - Imposition and Rate of Tax
- Part 4. Gasoline Tax - Deductions
- Part 5. Gasoline Tax - Tax Returns and Payment of Tax
- Part 6. Gasoline Tax - Returns By Wholesalers - Exception
- Part 7. Gasoline Tax - Registration As Distributor, Wholesaler Or Retailer
- Part 8. Gasoline Tax - Restrictions On Storage and Use of Drip Gasoline
- Part 9 - 10. Reserved
- Part 11. Claim For Refund Or Credit of Gasoline Tax Paid On Gasoline Destroyed By Fire, Accident Or Acts of God Before Retail Sale
- Part 12. Manifest Or Bill of Lading Required When Transporting Gasoline
- Part 13. Permit to Purchase Dyed Gasoline and Apply For Refund of Tax On Gasoline Used Off-Highway
- Part 14. Claim For Refund of Gasoline Tax Paid On Gasoline Used Off-Highway
- Part 15. Gasoline For Off-Highway Use - Addition of Identifying Dye
- Part 16 - 99. Reserved
- Part 100. General Provisions - Special Fuels
- Part 101. Received
- Part 102. Exclusion
- Part 103. Due Date
- Part 104. Inventory
- Part 105 - 106. Reserved
- Part 107. Bulk Storage
- Part 108. Returns
- Part 109. Calculation of Excise Tax
- Part 110. Computation
- Part 111. Determination of Amount Paid
- Part 112. Destruction
- Part 113. Registration
- Part 114. Security
- Part 115. Off-Loading Not a Violation In Certain Cases
- Part 116. Special Bulk [Reserved]
- Part 117. Leases [Reserved]
- Part 118. Refunds
- Part 119. Reserved
- Part 120. Prior Agreements and Rulings [Reserved]
- Part 121 - 199. Reserved
- Part 200. General Provisions - Petroleum Products Loading Fees
- Part 201. Definitions [Reserved]
- Part 202. Imposition and Rates of Fees
- Part 203. Exemptions
- Part 204. Deduction - Gasoline Or Other Fuels Returned
- Part 205. Fee Returns and Payments
- Part 206 - 299. Reserved
- Part 300. Alternative Fuels - Exclusions, Exemptions and Deductions
- Part 301. Reserved
- Part 302. Alternative Fuels - Registration, Licenses and Permits