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, energy, and food security

          tax; uses

    243-4 License taxes

    243-5 County fuel tax

    243-6 Fuel taxes, dispositions

    243-7 Tax not applicable, when

    243-8 Repealed

    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   243-15 Repealed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

   243-17 Chapter 235 and chapter 237 applicable