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§ 3001
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Purpose
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§ 3002
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Definitions
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§ 3003
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Imposition of tax; exceptions
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§ 3004
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Repealed. 1999, No. 154 (Adj. Sess.), § 11.
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§ 3005
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Dealer's and distributor's licenses; application; issuance
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§ 3006
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Display of licenses and identification markers
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§ 3007
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Diesel fuel user's license
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§ 3008
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Refusal to issue license
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§ 3009
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Discontinuance, revocation and reinstatement of licenses
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§ 3010
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Temporary authorization
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§ 3011
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Bond requirement; amount; failure of security
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§ 3012
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Discharge of surety
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§ 3013
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Records; sales invoice; inspection
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§ 3014
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Reports; exceptions
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§ 3015
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Computation and payment of tax
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§ 3016
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Additional assessment; time limit
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§ 3017
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Failure to file a report or pay the tax when due; penalty
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§ 3018
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Neglect or refusal to file a report; estimate of tax by commissioner; penalty and interest
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§ 3019
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Assessment; hearing permitted
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§ 3020
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Credits and refunds
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§ 3021
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General powers of commissioner
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§ 3022
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Proceedings to recover tax
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§ 3023
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Review of commissioner's decision
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§ 3024
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Penalties
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§ 3025
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Records required
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§ 3026
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Reports by railroads
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§ 3027
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Civil fine
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§ 3028
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Bulk sales; transferee liability
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§ 3029
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Personal liability
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§ 3030
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Tax liability as property lien; discharge and foreclosure
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§ 3031
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Lien fees
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