Syfert Injury Law Firm

Short title.

Definitions.

Privilege tax levied.

Registration of motor carriers; identifying devices; fees; renewals; temporary fuel-use permits and driveaway permits.

Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.

Reports to be filed regardless of tax.

Offenses; penalties and interest.

Retention of records by motor carrier.

Inspection of records; hearings; forms; rules.

Estimate of amount of tax due and unpaid.

Suits for collection of unpaid taxes, penalties, and interest.

Departmental warrant for collection of unpaid taxes.

Tax a lien on property.

Officer’s sale of property or franchise.

Department to furnish certificate of liens.

Foreclosure of liens.

Discontinuance or transfer of business; change of address.

Informal conferences; settlement or compromise of taxes, penalties, or interest.

Restraining and enjoining violation.

Authority to inspect vehicles, make arrests, seize property, and execute warrants.

Cooperation of other state agencies in administration of law.

Exchange of information.

Allocation of tax.

Registration; cooperative reciprocal agreements between states.