1102 – Prepayment of Sales Tax on Motor Fuel and Diesel Motor Fuel.

§ 1102. Prepayment of sales tax on motor fuel and diesel motor fuel. (a) * (1) Every distributor of motor fuel shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to the authority of article twenty-nine of this chapter, a tax on each gallon of motor fuel (i) […]