Section 300. General definitions

Section 301. Imposition of tax

Section 301-A. Imposition of tax

Section 301-B. Exemptions

Section 301-C. Reimbursement

Section 301-D. Utility credit or reimbursement

Section 301-E. Aviation fuel business

Section 301-F. Tax surcharge

Section 301-G. Restructured tax surcharge

Section 301-H. Tax relating to carriers

Section 301-I. Energy business

Section 301-J. Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax

Section 301-L. Refund for tax with respect to in-bulk consumer bad debt

Section 301-M. Credit or reimbursement for certain governmental purchases by credit card

Section 302. Registration of petroleum businesses

Section 305. Exempt entities

Section 308. Returns and payment of tax

Section 310. Corporate petroleum businesses; collection of taxes and penalties

Section 312. Deposit and disposition of revenue

Section 313. Limitation of time

Section 314. Secrecy

Section 315. Practice and procedure