Chapter 351 - OIL COMPANY FRANCHISE TAX
- Section 351.1 - Definitions
- Section 351.2 - Filing requirements
- Section 351.3 - Imposition of tax
- Section 351.4 - Valuation of sales for reporting petroleum revenue
- Section 351.5 - Exemptions
- Section 351.6 - First sales to other oil companies which have an Oil Franchise Tax account number
- Section 351.7 - Reporting and payment
- Section 351.8 - Change of name or address
- Section 351.9 - Termination of business
- Section 351.10 - Cancellation of Oil Company Franchise Tax account
- Section 351.11 - Recordkeeping
- Section 351.14 - Enforcement