Article
12-A
Tax On Gasoline and Similar Motor Fuel
Sections
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 provision 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
287
Payment of tax
288
Determination of tax
288‑A
Jeopardy assessments
289
Proceedings to recover tax
289‑A
Tax to be paid but once
289‑B
Penalties and interest
289‑C
Refunds
289‑D
Mailing rules
289‑E
Deposit and disposition of revenue
289‑F
Joint administration of taxes
