Chapter 52 - MOTOR CARRIERS FUEL PURCHASE LAW
- Section 5201 - Short title
- Section 5202 - Definitions
- Section 5203 - Rate of tax
- Section 5204 - Credit for motor fuel tax payment
- Section 5205 - Tax due date
- Section 5206 - Deposits of revenue
- Section 5207 - Calculation of amount of fuel used in State
- Section 5208 - Report requirements; exemptions
- Section 5209 - Average consumption
- Section 5210 - Records
- Section 5211 - Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax
- Section 5212 - Imposition of tax
- Section 5213 - Enforcement
- Section 5214 - Filing of bond; refund provisions
- Section 5215 - False statements; penalties
- Section 5216 - Departure or removal of property from State or discontinuing business; arbitrary assessment
- Section 5217 - Failure to report or pay tax; penalty; interest
- Section 5218 - Time for payment of taxes, penalties and interest; additional penalty
- Section 5219 - Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference
- Section 5220 - Failure to pay tax; determination; redetermination; review
- Section 5221 - Penalties
- Section 5222 - Availability of records of other agencies; exchange of information with other jurisdictions
- Section 5223 - Regulations; promulgation by Secretary of Transportation
- Section 5224 - Exempt vehicles; carriers
- Section 5225 - Exemption; reciprocal agreements
- Section 5226 - Failure to comply with other statutes
- Section 5227 - Collection of bad checks; service charge; interest
- Section 5228 - Moneys erroneously collected
- Section 5229 - Cooperative agreements between states