Subchapter I - GASOLINE
- Section 5101 - Definitions
- Section 5102 - License for retail sale of gasoline; requirement, issuance, term, fee and display
- Section 5103 - License for distributor of gasoline; requirement, application, bond and fee
- Section 5104 - Issuance of distributor's license; term of license
- Section 5105 - Refusal of distributor's license; grounds
- Section 5106 - Assignability of distributor's license
- Section 5107 - Bond of licensed distributor
- Section 5108 - Revocation, cancellation and surrender of license and bond
- Section 5109 - Records of Department of Transportation
- Section 5110 - Levy and rate of tax; collection
- Section 5111 - Exempt sales of gasoline
- Section 5112 - Distributor's taxable sales of gasoline; what is included
- Section 5113 - Monthly reports of distributors
- Section 5114 - Payment of tax by distributor
- Section 5115 - Penalties for failure to file reports or pay tax when due
- Section 5116 - Estimate by Department of Transportation in absence of tax report; redetermination of assessment
- Section 5117 - Collection by Department of Transportation of delinquent taxes
- Section 5118 - Rules and regulations
- Section 5119 - Deposit of receipts by Department of Transportation
- Section 5120 - Refunds of motor fuel taxes
- Section 5121 - Reports from carriers transporting gasoline; penalty for failure to file report; appeal
- Section 5122 - Retention of records by distributors or retailers; penalties
- Section 5123 - Inspection of records
- Section 5124 - Discontinuance, sale or transfer of business by distributor or retailer; penalties
- Section 5125 - Delivery from tank truck to motor vehicle; penalty
- Section 5126 - Exchange of information among the states
- Section 5127 - Reports of Department to distributors
- Section 5128 - Penalties
- Section 5129 - Collection of bad checks; service charge; interest