§ 28-5951 – Seized property; notice and sale
28-5951. Seized property; notice and sale A. Except as otherwise provided in this section, the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. […]
§ 28-5952 – Levy release; property return
28-5952. Levy release; property return A. The director may release the levy on all or part of the property or rights to property levied on if the director determines the release will facilitate the collection of the liability. The release does not prevent a subsequent levy. B. If the director determines that property has been […]
§ 28-5939 – Lien
28-5939. Lien A. If a tax, fee, interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due, the unpaid amount is a lien from the date the amount became due on all property and rights to property, whether real or personal, belonging to the […]
§ 28-5940 – Perfection of lien
28-5940. Perfection of lien A. The director may perfect the lien imposed by section 28-5939 against the taxpayer’s real property located in any county by recording a notice of lien in the form prescribed by subsection D of this section in the office of the county recorder. B. The director may perfect the lien imposed […]
§ 28-5925 – Payment; distribution
28-5925. Payment; distribution A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5606 and 28-8344 and that are measured by the invoiced gallons of motor fuel removed […]
§ 28-5926 – Transfer; state lake improvement fund; administrative expenses
28-5926. Transfer; state lake improvement fund; administrative expenses A. Except as provided in subsection B of this section, on a monthly basis, the director shall deposit, pursuant to sections 35-146 and 35-147, one and six-tenths of one per cent of motor vehicle fuel tax monies collected pursuant to section 28-5606 in the state lake improvement […]
§ 28-5927 – Transfer; off-highway vehicle recreation fund
28-5927. Transfer; off-highway vehicle recreation fund Fifty-five one hundredths of one per cent of the total taxes on motor vehicle fuel shall be transferred from the monies collected pursuant to section 28-5606 to the off-highway vehicle recreation fund established by section 28-1176 on a monthly basis.
§ 28-5928 – Legal remedies
28-5928. Legal remedies A. An injunction, a writ of mandamus or any other legal or equitable process shall not issue in an action or proceeding in any court against this state or against any officer of this state to prevent or enjoin the collection of any tax, fee, penalty or interest required by this chapter […]
§ 28-5929 – Cumulative remedies
28-5929. Cumulative remedies The remedies of this chapter are cumulative. An action taken by the director shall not be construed to be an election on the part of the state or its officers to pursue any remedy to the exclusion of any other remedy provided in this chapter.
§ 28-5930 – Electronic report filing; rules; payment availability
28-5930. Electronic report filing; rules; payment availability A. The director may require by rule that persons who are required to file reports pursuant to this chapter file those reports by electronic means. B. The rules shall include at least the following: 1. Data elements. 2. The format for the data elements. 3. The method and […]