Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
- 300 - General definitions.
- 301 - Imposition of tax.
- 301-A - Imposition of tax.
- 301-B - Exemptions.
- 301-C - Reimbursement.
- 301-D - Utility credit or reimbursement.
- 301-E - Aviation fuel business.
- 301-F - Tax surcharge.
- 301-G - Restructured tax surcharge.
- 301-H - Tax relating to carriers.
- 301-I - Energy business.
- 301-J - Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax.
- 301-L - Refund for tax with respect to in-bulk consumer bad debt.
- 301-M - Credit or reimbursement for certain governmental purchases by credit card.
- 302 - Registration of petroleum businesses.
- 305 - Exempt entities.
- 308 - Returns and payment of tax.
- 310 - Corporate petroleum businesses; collection of taxes and penalties.
- 312 - Deposit and disposition of revenue.
- 313 - Limitation of time.
- 314 - Secrecy.
- 315 - Practice and procedure.