§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
If any person neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which that person failed to make the report, and shall assess the tax due from the licensee, adding to the amount thus determined a penalty of 50 percent. In estimating the tax due from a licensed user, fuel consumption shall be computed at the rate of 10 miles per gallon for vehicles registered up to 10,000 pounds and four miles per gallon for those vehicles registered over 10,000 pounds. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the licensee notice by mail of the assessment and payment shall be due within 15 days of the date of the mailing of the notice. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 4, eff. May 16, 1985; 1987, No. 111, § 4; 1987, No. 241 (Adj. Sess.), § 8.)
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.