28-6001. Underground storage tank tax; payments A. A person who is responsible for collecting the motor vehicle fuel tax imposed by section 28-5606 or the aviation fuel tax imposed by section 28-8344 shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director of the […]
28-6002. Collection agent For the purposes of section 28-6001, the director of the department of transportation acts only as a collecting agent for the director of the department of environmental quality and assumes no responsibility for the underlying tax liability other than that described in this article.
28-6003. Payment procedure; return form A. A person shall: 1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax. 2. Include a return form prescribed by the director of the department of […]
28-6004. Payment deduction A person who is required to make the periodic payments required by section 28-6001 may deduct from the required periodic payments an amount equal to the product obtained by multiplying the tax rate specified in section 49-1031, subsection A by the number of gallons of fuel that the person certifies have been […]
28-6005. Refund; credit If a person required to make payments under this article is the assignee of a refund claim assigned pursuant to section 49-1031, the refund shall be given by means of a credit taken on the return required to be filed under this article.
28-6006. Administration same as for motor vehicle fuel tax A. Section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5619, 28-5620, 28-5621 and 28-5622 and article 5 of this chapter apply to the persons from whom the underground storage tank tax is collected pursuant to section 28-6001 so that the underground storage tank tax is administered in […]
28-6007. Underground storage tank tax clearing account A. A special underground storage tank tax clearing account is established consisting of monies received by the director under this article. B. On notice from the director, the state treasurer shall invest and divest monies in the account as provided by section 35-313, and monies earned from investment […]
28-6008. Distribution; administration costs A. By the twentieth day of each month, the director of the department of transportation shall distribute to the director of the department of environmental quality amounts collected and information from return forms received during the preceding calendar month. B. The director of the department of transportation shall withhold an amount […]
