Article 2 - Road Tax on Motor Carriers

Article 2 - Road Tax on Motor Carriers

§ 48-9-30. Definitions
§ 48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax
§ 48-9-32. Payment of road tax; time; calculation on amount of motor fuel used in state; formula
§ 48-9-33. Reports of motor carriers; time; exemption
§ 48-9-34. Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds; required inclusion of certain motor carriers
§ 48-9-35. Credit against road tax for payment of motor fuel tax; evidence of payments; subsequent application of credit exceeding amount of road tax; limit
§ 48-9-36. Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant's records; procedure for issuance of refunds; interest
§ 48-9-37. Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability
§ 48-9-38. Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee
§ 48-9-39. Violation of Code Section 48-9-38; penalty
§ 48-9-40. Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; agreements with certain jurisdictions for cooperative audits
§ 48-9-41. Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection
§ 48-9-42. Secretary of State as agent of nonresident motor carriers for service of process or notice
§ 48-9-43. Assistance by Department of Public Safety in administration and enforcement of article; powers
§ 48-9-44. Powers of revenue agents in enforcement of article
§ 48-9-45. Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures
§ 48-9-46. Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty

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