Subchapter 1 - GENERAL GASOLINE TAX

Section 3101 - Definitions; scope
Section 3102 - Licensing and bonding of distributors
Section 3103 - Discontinuance, revocation, and reinstatement of licenses
Section 3104 - Calibration of tank vehicles
Section 3105 - Records of sales and importations
Section 3106 - Imposition, rate, and payment of tax
Section 3106a - Imposition, rate, and payment of license fee
Section 3107 - Alternative basis for computing tax
Section 3108 - Returns
Section 3109 - Failure to file a report or pay the tax when due; penalty
Section 3110 - Additional assessment; time limit
Section 3111 - Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
Section 3112 - Assessment; hearing permitted
Section 3113 - Reports of common carriers
Section 3114 - Penalties
Section 3115 - Appeals
Section 3116 - Proceedings to recover tax
Section 3117 - Bond requirement; amount; failure of security
Section 3118 - Bulk sales; transferee liability
Section 3119 - Personal liability
Section 3120 - Tax liability as property lien; discharge and foreclosure
Section 3121 - Lien filing fees