Aircraft fuel tax imposed—Rate.
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).
Computation and payment of tax—Remittance—Electronic funds transfer.
Delinquency—Seizure and sale of property.
Payment of tax by a nonlicensee.
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.
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.