§ 502. Highway use registration. 1. a. Each carrier shall apply to the commissioner for a certificate of registration for each motor vehicle operated or to be operated by such carrier on the public highways in this state. Application shall be made upon a form prescribed by such commissioner and shall set forth the gross […]
§ 505. Returns. Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall file on or before the last day of each month a return for the preceding calendar month where a carrier’s total tax liability under this article for the preceding calendar year exceeded twelve thousand […]
§ 506. Payment of tax. 1. At the time of filing a return, as required by this article, each carrier shall pay to the tax commission the tax imposed by this article for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if […]
§ 507. Records. Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall keep a complete and accurate daily record which shall show the miles traveled in this state by each vehicular unit and such other information as the commissioner may require. Such records shall be kept […]
§ 508. Responsibility of owner. In those instances where the carrier is not the owner of the vehicular unit, the owner may file the return and maintain the record required by section five hundred five and five hundred seven, and shall be jointly and severally liable with the carrier for the payment of tax required […]
§ 509. Powers of tax commission. In addition to any other power conferred by this chapter the tax commission shall have the following powers: 1. To prescribe such methods and means as the commission determines to be necessary for checking, verifying and ascertaining the number of miles traveled by, and the weight of, each vehicular […]
§ 510. Determination of tax. 1. In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the commissioner, or if no return is made for any period, the commissioner shall determine the amount of tax due from such information as is available to the commissioner. Such determination shall be made […]
§ 511. Proceedings to recover tax. 1. Whenever any person shall fail to pay, within the time limited herein, any tax, interest or penalties which he is required to pay under the provisions of this article, the attorney general shall, upon the request of the department of taxation and finance, enforce payment of such tax, […]
§ 512. Penalties and interest. 1. (a) Any person failing to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalty of ten per centum of the amount of […]
§ 512-a. Admissibility of weigh slips. An official weigh slip or ticket issued and certified by any truck weigher in the employ of the department of transportation or by any duly licensed weigh master shall constitute prima facie evidence of the information therein set forth and of the operation of the vehicle therein described upon […]
§ 513. Refunds. Whenever the commissioner shall determine that any monies received under the provisions of this article were paid in error, he may cause the same to be refunded or credited, with interest, in accordance with such rules and regulations as he may prescribe, except that no interest shall be allowed or paid if […]
§ 514. Secrecy of returns. 1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner, any officer or employee of the department of taxation and finance, or any officer or person who, pursuant to this section, […]
§ 514-a. Mailing rules; holidays. 1. If any return, claim, statement, notice, application, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this article is, after such period or such date, delivered by […]
§ 515. Disposition of revenues. All taxes, interest, penalties and fees collected or received pursuant to this article shall be deposited daily in one account with such responsible banks, banking houses or trust companies as may be designated by the comptroller, and to the credit of the comptroller on account of the dedicated highway and […]
