Part 2Energy Tax § 25-11. Definitions. § 25-12. Tax imposed. § 25-13. Exemptions. § 25-14. Rates. § 25-15. Collection. § 25-16. Remittance. § 25-17. Refunds – Uncollectible accounts; tax erroneously paid. § 25-18. Refunds – Residential uses. § 25-19. Records. § 25-20. Interest and civil penalties. § 25-21. Rules and regulations. 25-22. {Reserved} § 25-23. Penalties.
