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Title: 54 - TAXATION
Chapter: 15B -
54:15B-1: Short title
54:15B-2.1: Receipts not included as gross receipts
54:15B-2.2: Definitions; phase out of petroleum products gross receipts tax
54:15B-3: Petroleum products tax
54:15B-4: Additional tax
54:15B-5: Gross receipts; credit against petroleum products tax
54:15B-6: Registration with director
54:15B-7: Filing of return; payment of tax.
54:15B-8: Determination of tax due; powers of director.
54:15B-9: Payment of petroleum products tax, nonpayment, fourth degree crime
54:15B-10: Reimbursement of petroleum products tax to federal entity
54:15B-11: Payment of reimbursement, fraudulent collection, fourth degree crime
54:15B-12: Recognition as licensed company, direct payment of taxes
54:15B-13: Tax levied on persons holding certain fuels.
54:15B-14: Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined.