28-5921. Violations; classification; civil penalty A. A person is guilty of a class 4 felony if the person does any of the following: 1. Corruptly or by force or threats of force or injury either: (a) Attempts to intimidate, impede or injure an employee of the department acting in an official capacity. (b) Obstructs, impedes […]
28-5922. Enforcement powers A. In the enforcement of this chapter, the director may: 1. Hold hearings. 2. Take testimony. 3. Issue subpoenas and compel attendance of witnesses for the purpose of taking testimony. 4. Conduct investigations the director deems necessary. 5. Prescribe the forms on which reports are made to the director and other forms […]
28-5923. Collection A. In an action for the collection of motor fuel taxes or interest or penalties imposed in connection with the taxes, an assessment by the director of the amount of the tax due or interest or penalties due this state is prima facie evidence of the claim of the state, and the burden […]
28-5924. Hearing; rehearing A. A person aggrieved by an assessment, decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment, decision or order is in error or to […]
28-5925. Payment; distribution A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5606 and 28-8344 and that are measured by the invoiced gallons of motor fuel removed […]
28-5926. Transfer; state lake improvement fund; administrative expenses A. Except as provided in subsection B of this section, on a monthly basis, the director shall deposit, pursuant to sections 35-146 and 35-147, one and six-tenths of one per cent of motor vehicle fuel tax monies collected pursuant to section 28-5606 in the state lake improvement […]
28-5927. Transfer; off-highway vehicle recreation fund Fifty-five one hundredths of one per cent of the total taxes on motor vehicle fuel shall be transferred from the monies collected pursuant to section 28-5606 to the off-highway vehicle recreation fund established by section 28-1176 on a monthly basis.
28-5928. Legal remedies A. An injunction, a writ of mandamus or any other legal or equitable process shall not issue in an action or proceeding in any court against this state or against any officer of this state to prevent or enjoin the collection of any tax, fee, penalty or interest required by this chapter […]
28-5929. Cumulative remedies The remedies of this chapter are cumulative. An action taken by the director shall not be construed to be an election on the part of the state or its officers to pursue any remedy to the exclusion of any other remedy provided in this chapter.
28-5930. Electronic report filing; rules; payment availability A. The director may require by rule that persons who are required to file reports pursuant to this chapter file those reports by electronic means. B. The rules shall include at least the following: 1. Data elements. 2. The format for the data elements. 3. The method and […]
28-5931. Definitions In this article, unless the context otherwise requires: 1. " Confidential information" : (a) Includes: (i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter. (ii) Applications for a license required under this chapter. (iii) Information discovered pursuant to this chapter concerning a […]
28-5932. Jeopardy assessment; definition A. If a taxpayer has not been licensed or has failed to make a tax report as required by this chapter and the director believes that the collection of a tax, fee assessment or deficiency under this chapter will be jeopardized by delay, whether or not the time otherwise prescribed for […]
28-5933. Contingent fee collection contracts A. In the administration and enforcement of this chapter, the department may enter into contingent fee contracts to collect delinquent taxes, penalties and interest due under this chapter, consistent with the requirements of sections 28-5935 through 28-5938. B. The department shall not contract for the collection of delinquent taxes that […]
28-5934. Abatement of uncollectible taxes, penalties and fees A. With the approval of the attorney general, the department may abate all or part of and purge from its records any uncollectible tax, penalty or administrative fee imposed by this chapter if the director determines that administrative costs for collection exceed the amount owed to the […]
28-5935. Confidential information; disclosure prohibited A. A person, including a former employee or agent of the department or a person who previously had an administrative duty for the department, who has received confidential information while an employee or agent of the department, while performing an administrative duty for the department or pursuant to an exception […]
28-5936. Confidential information; disclosure allowed A. A person may disclose confidential information as follows: 1. Confidential information relating to: (a) A taxpayer may be disclosed to the taxpayer, the taxpayer’s successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. (b) A corporate taxpayer may be disclosed to […]
28-5937. Fee If the director is required or permitted to disclose confidential information, the director may charge the person or agency requesting the information a fee for the reasonable cost of disclosure.
28-5938. Violation; classification A. A disclosure of confidential information in violation of section 28-5935, 28-5936 or 28-5937 is a class 1 misdemeanor. B. A knowing disclosure of confidential information is a class 6 felony.
28-5939. Lien A. If a tax, fee, interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due, the unpaid amount is a lien from the date the amount became due on all property and rights to property, whether real or personal, belonging to the […]
28-5940. Perfection of lien A. The director may perfect the lien imposed by section 28-5939 against the taxpayer’s real property located in any county by recording a notice of lien in the form prescribed by subsection D of this section in the office of the county recorder. B. The director may perfect the lien imposed […]
