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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 19 - Motor Carrier Mileage Tax.


Chapter 19 - Motor Carrier Mileage Tax.


  • Section 40-19-1 - Definitions.
  • Section 40-19-2 - To whom tax paid; Motor Carrier Fund, exemptions.
  • Section 40-19-3 - Tax imposed; constitutes debt collectible by civil action.
  • Section 40-19-4 - Taxes payable in monthly installments; returns.
  • Section 40-19-5 - Records and reports.
  • Section 40-19-11 - Reciprocal agreements with other states.
  • Section 40-19-12 - Suspension or revocation of certificate or permit upon delinquency.
  • Section 40-19-13 - Department of Revenue to prescribe rules, etc.
  • Section 40-19-14 - Penalty for violations.
  • Section 40-19-15 - Employment of personnel for collection of tax.
  • Section 40-19-16 - Bond or other security for collection of tax.
  • Section 40-19-17 - Motor Carrier Fund.
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