US Lawyer Database

36 §2908. Refund of tax in certain cases; time limit

§2908. Refund of tax in certain cases; time limit A person who purchases and uses internal combustion engine fuel for any commercial use other than in the operation of a registered motor vehicle on the highways of this State or, except as provided in section 2910, in the operation of an aircraft and who has […]

36 §2909. Refund of entire tax paid by certain common carriers

§2909. Refund of entire tax paid by certain common carriers A person engaged in furnishing common carrier passenger service is entitled to reimbursement of the tax paid on internal combustion engine fuel used by that person in locally encouraged vehicles. For purposes of calculating reimbursement due pursuant to this section, internal combustion engine fuel used […]

36 §2910. Refund of tax less 4¢ per gallon to users of aircraft

§2910. Refund of tax less 4¢ per gallon to users of aircraft A person that buys and uses internal combustion engine fuel for the purpose of propelling piston engine aircraft and that has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid , […]

36 §2910-B. Refund to government agencies and political subdivisions

§2910-B. Refund to government agencies and political subdivisions Any government agency that buys and uses internal combustion engine fuel and that has paid a tax as provided by this chapter must be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing […]

36 §2912. Records and reports regarding sales of fuels for aeronautical purposes

§2912. Records and reports regarding sales of fuels for aeronautical purposes The tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the Multimodal Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical […]

36 §2913. Failure to file statement; false statement

§2913. Failure to file statement; false statement A person who refuses or neglects to make any statement, report, payment or return required by this chapter, or who knowingly makes or assists any other person in making a false statement in a return or report to the State Tax Assessor or in connection with an application […]