Aircraft fuel tax imposed—Exception—Rate to be computed—Misappropriation or conversion—Penalties, liability.
Collection of tax—Procedure—Licensing—Surety bond or other security—Records, reports, statements—Extensions during state of emergency—Application—Investigation—Fee—Penalty for false statement.
Collection of tax—Procedure—Licensing—Surety bond or other security—Records, reports, statements—Extensions during state of emergency—Application—Investigation—Fee—Penalty for false statement (as amended by 2013 c 23).
Application—Bond—Investigation—Fee—Penalty for false statement (as amended by 2013 c 225).
Failure of distributor to file report or statement—Determination by director of amount sold, delivered or used—Basis for tax assessment—Penalty—Records public.
Computation and payment of tax—Remittance—Electronic funds transfer.
Delinquency—Seizure and sale of property.
Payment of tax by a nonlicensee.
Imports, exports, sales to United States government exempted—Procedure—Sales to state or political subdivisions not exempt—Refund procedures.
Tax proceeds—Disposition—Aeronautics account.
Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
Civil and statutory penalties and interest—Deficiency assessments.
Mitigation of assessments.
Administration and enforcement.
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
Periodic tax reports.
Suits for recovery of taxes illegally or erroneously collected.
Claim of refund or credit.
Severability—1967 ex.s. c 10.