Section 282. Definitions

Section 282-A. Imposition of excise tax on Diesel motor fuel

Section 282-B. Additional Diesel motor fuel tax

Section 282-C. Supplemental Diesel motor fuel tax

Section 283. Registration of distributors

Section 283-A. Licensing of importing transporters

Section 283-B. Licensing of terminal operators

Section 283-C. Liquefied petroleum gas fuel permit

Section 283-D. Direct payment permit with respect to dyed Diesel motor fuel used as residential or commercial heating oil

Section 284. Tax imposed

Section 284-A. Additional motor fuel tax

Section 284-B. Local tax on leaded motor fuel by a city of one million or more

Section 284-C. Supplemental motor fuel tax

Section 284-D. Petroleum testing fee

Section 284-E. Taxes imposed on qualified reservations

Section 285. Special provision as to imposition of tax on certain motor fuel

Section 285-A. Presumption of taxability

Section 285-B. Presumption of taxability--Diesel motor fuel

Section 286. Records to be kept by distributors and others

Section 286-A. Records and reports of transportation of automotive fuel

Section 286-B. Transportation of automotive fuel; manifest required

Section 287. Payment of tax; returns

Section 288. Determination of tax

Section 288-A. Jeopardy assessments

Section 289. Proceedings to recover tax

Section 289-A. Tax to be paid but once; foreign and interstate commerce; injunction

Section 289-B. Penalties and interest

Section 289-C. Refunds

Section 289-D. Mailing rules; holidays

Section 289-E. Deposit and disposition of revenue

Section 289-F. Joint administration of taxes