527 – Interest and Penalty.
§ 527. Interest and penalty. (a) Interest on tax due. If any amount of tax is not paid on or before the last date prescribed in this article for payment (determined without regard to any extension of time for payment), interest on such amount at the rate of one percent per month or fraction thereof […]
514 – Secrecy of Returns.
§ 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.
§ 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.
§ 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 […]
521 – Definitions.
§ 521. Definitions. For purposes of this article, the following definitions shall apply unless a different meaning is clearly required: (a) “Person” shall include an individual, co-partner, society, association, corporation, joint stock company, lessee, and any combinations of individuals; an executor, administrator, receiver, trustee or other fiduciary. (b) Qualified motor vehicle. (1) “Qualified motor vehicle” […]
522 – Licenses.
§ 522. Licenses. (a) License and decal required. Each carrier shall apply to the commissioner for a fuel use license and a decal or decals for each qualified motor vehicle operated or to be operated by it on the public highways in this state. An original or renewal application shall be made on a form […]
510 – Determination of Tax.
§ 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.
§ 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.
§ 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.
§ 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 […]