28-5722. Additional assessment; time limit
A. Except in the case of a fraudulent report or failure to make a report, a notice of additional use fuel tax proposed to be assessed shall be served on the licensee within four years after the alleged erroneous report was filed.
B. If a licensee fails or refuses to provide records or access to records demanded for auditing purposes, the time limit prescribed in this section is tolled until the records demanded are provided. Successive failures to adequately respond to a demand for records relate back to the first demand.
Section: Previous 28-5649 28-5702 28-5703 28-5705 28-5707 28-5720 28-5721 28-5722 28-5724 28-5725 28-5727 28-5728 28-5730 28-5731 28-5732 NextLast modified: October 13, 2016