Tax on Petroleum Businesses

Article 13-a - Tax on Petroleum Businesses
Article 13 - Tax on Unrelated Business IncomeArticle 14 - Laws Repealed; When to Take Effect
Section 300 - General DefinitionsSection 301-A - Imposition of TaxSection 301-B - ExemptionsSection 301-C - ReimbursementSection 301-D - Utility Credit or ReimbursementSection 301-E - Aviation Fuel BusinessSection 301-H - Tax Relating to CarriersSection 301-J - Supplemental Petroleum Business Tax and Supplemental Tax on Aviation Gasoline Component of Aviation Fuel Business TaxSection 301-L - Refund for Tax With Respect to In-bulk Consumer Bad DebtSection 301-M - Credit or Reimbursement for Certain Governmental Purchases by Credit CardSection 302 - Registration of Petroleum BusinessesSection 305 - Exempt EntitiesSection 308 - Returns and Payment of TaxSection 310 - Corporate Petroleum Businesses; Collection of Taxes and PenaltiesSection 312 - Deposit and Disposition of RevenueSection 313 - Limitation of TimeSection 314 - SecrecySection 315 - Practice and Procedure