TAXATION : Chapter 39A
1 : Short title
1.1 : Operation, effect of 1995 amendments
2 : Definitions.
3 : User's tax
4 : Quarterly reports; exemptions
5 : Quarterly payments; calculation
6 : Computation of fuel use; records
8 : Credit for motor fuel tax paid
9 : Records
10 : Identification cards, markers; registration fee; permit; revocation
11 : Examination of returns, assessment of additional taxes, etc.
19 : Claim for refund
20 : False statements; violations; penalties
21 : Additional taxes and fees
22 : Enforcement assistance
23 : Availability of records of other agencies
24 : Regulations, International Fuel Tax Agreement
29 : "Motor fuel use tax distribution fund" created
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