Chapter 54:15B
- Section 54:15B-1 - Short title
- Section 54:15B-2 - Definitions
- Section 54:15B-2.1 - Receipts not included as gross receipts
- Section 54:15B-2.2 - Definitions; phase out of petroleum products gross receipts tax
- Section 54:15B-3 - Petroleum products tax
- Section 54:15B-4 - Additional tax
- Section 54:15B-5 - Gross receipts; credit against petroleum products tax
- Section 54:15B-6 - Registration with director
- Section 54:15B-7 - Filing of return; payment of tax
- Section 54:15B-8 - Determination of tax due; powers of director
- Section 54:15B-9 - Payment of petroleum products tax, nonpayment, fourth degree crime
- Section 54:15B-10 - Reimbursement of petroleum products tax to federal entity
- Section 54:15B-11 - Payment of reimbursement, fraudulent collection, fourth degree crime
- Section 54:15B-12 - Recognition as licensed company, direct payment of taxes
- Section 54:15B-13 - Tax levied on persons holding certain fuels
- Section 54:15B-14 - Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined