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  8. Article 12-A - Tax on Gasoline and Similar Mot...


Article 12-A - Tax on Gasoline and Similar Motor Fuel


  • 282 - Definitions.
  • 282-A - Imposition of Excise Tax on Diesel Motor Fuel.
  • 282-B - Additional Diesel Motor Fuel Tax.
  • 282-C - Supplemental Diesel Motor Fuel Tax.
  • 283 - Registration of Distributors.
  • 283-A - Licensing of Importing Transporters.
  • 283-B - Licensing of Terminal Operators.
  • 283-C - Liquefied Petroleum Gas Fuel Permit.
  • 283-D - Registration of Wholesalers of Motor Fuel.
  • 284 - Tax Imposed.
  • 284-A - Additional Motor Fuel Tax.
  • 284-C - Supplemental Motor Fuel Tax.
  • 284-D - Petroleum Testing Fee.
  • 284-E - Taxes Imposed on Qualified Reservations.
  • 285 - Special Provision as to Imposition of Tax on Certain Motor Fuel.
  • 285-A - Presumption of Taxability.
  • 285-B - Presumption of Taxability--Diesel Motor Fuel.
  • 286 - Records to Be Kept by Distributors and Others.
  • 286-A - Records and Reports of Transportation of Motor Fuel and Diesel Motor Fuel.
  • 286-B - Transportation of Motor Fuel or Diesel Motor Fuel; Manifest Required.
  • 287 - Payment of Tax; Returns.
  • 288 - Determination of Tax.
  • 288-A - Jeopardy Assessments.
  • 289 - Proceedings to Recover Tax.
  • 289-A - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.
  • 289-B - Penalties and Interest.
  • 289-C - Refunds.
  • 289-D - Mailing Rules; Holidays.
  • 289-E - Deposit and Disposition of Revenue.
  • 289-F - Joint Administration of Taxes.
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