Article 13-A - TAX ON PETROLEUM BUSINESSES

Section 300 - General definitions
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-H - Tax relating to carriers
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