251-14 Application of surcharge tax.
§251-14 Application of surcharge tax. The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the surcharge tax imposed by this […]
251-15 Administration and enforcement; rules.
§251-15 Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of: (1) The examination of books and records and of lessors, tour vehicle operators, and other persons; (2) Procedure and powers upon failure or refusal by a person to make a return or proper return; and (3) The general […]
251-16 REPEALED.
§251-16 REPEALED. L 1995, c 92, §32.
251-4 Return and payments; penalties.
§251-4 Return and payments; penalties. (a) On or before the twentieth day of each calendar month, every person taxable under this chapter during the preceding calendar month shall file a sworn return with the director in such form as the director shall prescribe together with a remittance for the amount of the surcharge tax in […]
251-5 Remittances.
§251-5 Remittances. All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier’s check, money order, or certificate of deposit in the form and manner prescribed by the department. The department shall deposit the moneys into the state treasury to the credit of the state highway fund. [L 1991, […]
251-6 Annual return.
§251-6 Annual return. On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the surcharge taxes under this chapter during the preceding tax year shall file a return summarizing the person’s liability under this chapter for the year, […]
251-7 Filing of returns.
§251-7 Filing of returns. All monthly, quarterly, semiannual, and annual returns shall be transmitted in the form and manner prescribed by the department. [L 1991, c 263, pt of §1; am L 2021, c 117, §30]
251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement.
§251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement. (a) If any person fails to make a return as required by this chapter, the director shall make an estimate of the surcharge tax liability of the person from any information the director obtains, and according to the estimate […]
251-9 Overpayment; refunds.
§251-9 Overpayment; refunds. Upon application by a person, if the director determines that any surcharge tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the surcharge tax, interest, or penalty shall be credited by the director on any surcharge taxes then due from the person […]
251-10 Appeals.
§251-10 Appeals. Any person aggrieved by any assessment of the surcharge tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1991, c 263, pt of §1; am […]