Section 45-43-244.07 – Delinquency in Payment of Tax.
Section 45-43-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added […]
Section 45-43-244.08 – Payment of Tax Deemed a Credit Against Amount Due.
Section 45-43-244.08 Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 87-620, p. 1097, § 9.)