Legislation

Search OpenLegislation Statutes

previous
  • SECTION 507
    Records
    • up
  • ARTICLE 21
    Highway Use Tax
    • next
  • SECTION 509
    Powers of tax commission
    • Viewing most recent revision (from 2014-09-22)

    SECTION 508

    Responsibility of owner

    Tax (TAX) CHAPTER 60, ARTICLE 21

    § 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 under section five hundred six.