Chapter 54:39A
- Section 54:39A-1 - Short title
- Section 54:39A-1.1 - Operation, effect of 1995 amendments
- Section 54:39A-2 - Definitions
- Section 54:39A-3 - User's tax
- Section 54:39A-4 - Quarterly reports; exemptions
- Section 54:39A-5 - Quarterly payments; calculation
- Section 54:39A-6 - Computation of fuel use; records
- Section 54:39A-8 - Credit for motor fuel tax paid
- Section 54:39A-9 - Records
- Section 54:39A-10 - Identification cards, markers; registration fee; permit; revocation
- Section 54:39A-11 - Examination of returns, assessment of additional taxes, etc
- Section 54:39A-19 - Claim for refund
- Section 54:39A-20 - False statements; violations; penalties
- Section 54:39A-21 - Additional taxes and fees
- Section 54:39A-22 - Enforcement assistance
- Section 54:39A-23 - Availability of records of other agencies
- Section 54:39A-24 - Regulations, International Fuel Tax Agreement
- Section 54:39A-29 - "Motor fuel use tax distribution fund" created