No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.
Section: Previous 26-62-102 26-62-103 26-62-104 26-62-105 26-62-106 26-62-107 26-62-108 26-62-109 26-62-110 26-62-111 NextLast modified: November 15, 2016