Section

238-1 Definitions, generally

238-2 Imposition of tax; exemptions

238-2.3 Imposition of tax on imported services; exemptions

238-2.5 Repealed

238-3 Application of tax, etc.

238-4 Certain property used by producers

238-5 Returns

238-6 Collection of tax by seller; penalty

238-7 Audits; additional assessments; refunds

238-8 Appeal, correction of assessment

238-9 Records

238-9.5 Motor vehicle importation; report by dealers; proof

of payment

238-10 Penalties

238-11 Collection of taxes by assumpsit or distraint;

concurrent jurisdiction of district judges

238-12 Repealed

238-13 Other provisions of general excise tax law

applicable

238-14 Taxes state realizations

238-15 Short title

238-16 Rules and regulations