2006 New York Code - Tax On Petroleum Businesses

 
                                ARTICLE 13-A
                         TAX ON PETROLEUM BUSINESSES
  Section 300.   General definitions.
          301.   Imposition of tax.
          301-a. Imposition of tax.
          301-b. Exemptions.
          301-c. Reimbursement.
          301-d. Utility credit or reimbursement.
          301-e. Aviation fuel business.
          301-f. Tax surcharge.
          301-g. Restructured tax surcharge.
          301-h. Tax relating to carriers.
          301-i. Energy business.
          301-j. Supplemental  petroleum business tax and supplemental tax
                   on  aviation  gasoline  component  of   aviation   fuel
                   business tax.
          301-l. Refund for tax with respect to in-bulk consumer bad debt.
          302.   Registration of petroleum businesses.
          305.   Exempt entities.
          308.   Returns and payment of tax.
          310.   Corporate  petroleum  businesses; collection of taxes and
                   penalties.
          312.   Deposit and disposition of revenue.
          313.   Limitation of time.
          314.   Secrecy.
          315.   Practice and procedure.