Tax On Petroleum Businesses | Midpage

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New York Consolidated Laws

13-A

Tax On Petroleum Businesses

300General definitions 301-AImposition of tax 301-BExemptions 301-CReimbursement 301-DUtility credit or reimbursement 301-EAviation fuel business 301-HTax relating to carriers 301-JSupplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax 301-LRefund for tax with respect to in-bulk consumer bad debt 301-MCredit or reimbursement for certain governmental purchases by credit card 302Registration of petroleum businesses 305Exempt entities 308Returns and payment of tax 310Corporate petroleum businesses; collection of taxes and penalties 312Deposit and disposition of revenue 313Limitation of time 314Secrecy 315Practice and procedure