When tax becomes delinquent; extension of time for payment; deposit of proceeds from penalty.
1. If the amount of any excise tax for any reporting period is not paid to the State on or before the day the payment is due pursuant to this chapter, the payment becomes delinquent at the close of business on that day. A special fuel supplier, special fuel dealer or special fuel user may have up to 15 additional days to make the payment if he makes written application to the Department on or before the day the payment is due and the Department finds good cause for the extension.
2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.
Last modified: February 27, 2006