CHAPTER 243

FUEL TAX LAW

Section

243-1 Definitions

243-2 Distributors to register and be licensed

243-3 Retail dealers, permits; certificates

243-3.5 Environmental response tax; uses

243-4 License taxes

243-5 County fuel tax

243-6 Fuel taxes, dispositions

243-7 Tax not applicable, when

243-8 License taxes payable monthly

243-9 Distributors, etc., to keep records

243-10 Statements and payments

243-11 Failure to make and file statements and making false

statement unlawful

243-12 Procedure upon failure to file statement; penalties

243-13 Director empowered to make examinations, penalty, etc.

243-14 Assessments; limitation period; exceptions; extension

by agreement

243-14.5 Appeals

243-15 Repealed

243-16 Rules and regulations

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