49-1031. Imposition of tax A. From and after July 1, 1990, there is imposed and the director shall collect an excise tax on the operation of underground storage tanks regulated under this chapter measured by the quantity of regulated substances placed in a tank in any calendar year. The tax is levied at the rate […]
49-1031.01. Underground storage tank excise tax; legislative review The excise tax prescribed by section 49-1031 and the programs it supports shall be reviewed at the same time as legislative review of the department conducted pursuant to title 41, chapter 27.
49-1032. Return and payment of tax; due date A. The tax levied under this article is due and payable annually on or before March 31 for the preceding calendar year and is delinquent if not postmarked on or before that date or if not received by the department on or before March 31 for taxpayers […]
49-1033. Extensions; abatement A. The director, for good cause, may extend the time for making any return required by this article and may grant such reasonable additional time within which to make the return as he deems proper if at least ninety per cent of the tax liability is paid when the extension is requested. […]
49-1034. Audits The director may require a person who is required to pay the tax under this article to appear, at reasonable times and on reasonable notice, at the director’s office and produce such records and information as are specified in the notice to determine compliance with this article. The director shall audit the records […]
49-1035. Interest; penalty; lien A. If the tax, or any portion of the tax, is not paid on or before the date prescribed for its payment, the director shall collect, as part of the tax, interest on the unpaid amount at the rate determined pursuant to section 42-1123 from the date prescribed for payment until […]
49-1036. Remission and disposition of revenues The director shall promptly deposit, pursuant to sections 35-146 and 35-147, all monies collected under this article and shall credit these payments to the underground storage tank revolving fund.
