Chapter 64A - TAXATION OF SALES OF GASOLINE
- Section 64A:1 - [Effective for tax years beginning 1/1/2009 and ending 12/31/2017] Definitions
- Section 64A:1A - [Effective for tax years beginning 1/1/2009 and ending 12/31/2017] Tax reductions for eligible cellulosic biofuel
- Section 64A:2 - Sales of gasoline; licenses
- Section 64A:3 - Record of sales
- Section 64A:3A - Determination of average price of fuel and tax per gallon; notice
- Section 64A:4 - Monthly returns and payment of excise; tax rate
- Section 64A:7 - Reimbursement for non-highway users of gasoline
- Section 64A:7A - Reimbursement to farm users of gasoline
- Section 64A:8 - Application of chapter to interstate and foreign commerce
- Section 64A:8A - Regulation of tax free sales
- Section 64A:9 - Purchaser to bear tax; sales separate from tax; penalty
- Section 64A:11 - General penalties
- Section 64A:12 - Sales exempted by federal law; restraining collection of excise
- Section 64A:13 - Disposition of moneys received