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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64A TAXATION OF SALES OF GASOLINE

Section 1 - Definitions

Section 1A - Reduction of tax per gallon on fuel containing eligible cellulosic biofuel; determination of amount of reduction

Section 2 - Licenses

Section 3 - Record of sales

Section 3A - Determination of average price of fuel and tax per gallon; notice

Section 4 - Monthly returns and payment of excise; tax rate

Section 4A to 4E - Repealed, 1956, 619, Sec. 5

Section 5, 6 - Repealed, 1976, 415, Sec. 106

Section 7 - Reimbursement for non-highway users of gasoline

Section 7A - Reimbursement to farm users of gasoline

Section 8 - Application of chapter to interstate and foreign commerce

Section 8A - Regulation of tax free sales

Section 9 - Purchaser to bear tax; sales separate from tax; penalty

Section 10 - Repealed, 1976, 415, Sec. 106

Section 11 - General penalties

Section 12 - Sales exempted by federal law; restraining collection of excise

Section 13 - Disposition of moneys received