§ 82.23A.005. Intent
It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law.
[1989 c 383 § 14.]
Sections: 82.23A.005 82.23A.010 82.23A.020 82.23A.030 82.23A.040 82.23A.900 82.23A.901 82.23A.902 Next
Last modified: April 7, 2009