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This entry was published on 2016-04-22
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ARTICLE 21
Highway Use Tax
Tax (TAX) CHAPTER 60
ARTICLE 21

HIGHWAY USE TAX
Section 501. Definitions.

502. Highway use registration.

502-a. Certificate of registration and decal fees.

503. Imposition of tax.

503-a. Imposition of additional tax.

503-b. Supplemental tax.

504. Exemptions.

505. Returns.

506. Payment of tax.

507. Records.

508. Responsibility of owner.

509. Powers of tax commission.

510. Determination of tax.

511. Proceedings to recover tax.

512. Penalties and interest.

512-a. Admissibility of weigh slips.

513. Refunds.

514. Secrecy of returns.

514-a. Mailing rules; holidays.

515. Disposition of revenues.