Title 28 — Transportation

A. In an action for the collection of motor fuel taxes or interest or penalties imposed in connection with the taxes, an assessment by the director of the amount of the tax due or interest or penalties due this state is prima facie evidence of the claim of the state, and the burd…

A. A person aggrieved by an assessment, decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment, decision or order is in error or to…

A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5606 and 28-8344 and that are measured by the invoiced gallon…

B. The director shall retain one per cent of the monies specified in subsection A of this section to defray administrative expenses.

Fifty-five one hundredths of one per cent of the total taxes on motor vehicle fuel shall be transferred from the monies collected pursuant to section 28-5606 to the off-highway vehicle recreation fund established by section 28-1176 on a monthly basis.

A. An injunction, a writ of mandamus or any other legal or equitable process shall not issue in an action or proceeding in any court against this state or against any officer of this state to prevent or enjoin the collection of any tax, fee, penalty or interest required by this c…

The remedies of this chapter are cumulative. An action taken by the director shall not be construed to be an election on the part of the state or its officers to pursue any remedy to the exclusion of any other remedy provided in this chapter.

A. The director may require by rule that persons who are required to file reports pursuant to this chapter file those reports by electronic means. B. The rules shall include at least the following: 1. Data elements. 2. The format for the data elements. 3. The method and medium of…

In this article, unless the context otherwise requires: 1. "Confidential information": (a) Includes: (i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter. (ii) Applications for a license required under…

A. If a taxpayer has not been licensed or has failed to make a tax report as required by this chapter and the director believes that the collection of a tax, fee assessment or deficiency under this chapter will be jeopardized by delay, whether or not the time otherwise prescribed…

A. In the administration and enforcement of this chapter, the department may enter into contingent fee contracts to collect delinquent taxes, penalties and interest due under this chapter, consistent with the requirements of sections 28-5935 through 28-5938. B. The department sha…

A. With the approval of the attorney general, the department may abate all or part of and purge from its records any uncollectible tax, penalty or administrative fee imposed by this chapter if the director determines that administrative costs for collection exceed the amount owed…

A. A person, including a former employee or agent of the department or a person who previously had an administrative duty for the department, who has received confidential information while an employee or agent of the department, while performing an administrative duty for the de…

A. A person may disclose confidential information as follows: 1. Confidential information relating to: (a) A taxpayer may be disclosed to the taxpayer, the taxpayer's successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. (b) A corporate…

If the director is required or permitted to disclose confidential information, the director may charge the person or agency requesting the information a fee for the reasonable cost of disclosure.

A. A disclosure of confidential information in violation of section 28-5935, 28-5936 or 28-5937 is a class 1 misdemeanor. B. A knowing disclosure of confidential information is a class 6 felony.

A. If a tax, fee, interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due, the unpaid amount is a lien from the date the amount became due on all property and rights to property, whether real or personal, belonging to…

A. The director may perfect the lien imposed by section 28-5939 against the taxpayer's real property located in any county by recording a notice of lien in the form prescribed by subsection D of this section in the office of the county recorder. B. The director may perfect the li…

A. At any time, the director may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the director determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release …

A. The amount required to be collected by the director with interest and penalties shall be satisfied first in any of the following cases: 1. If the person is insolvent. 2. If the person makes a voluntary assignment of the person's assets. 3. If the estate of the person in the ha…

A. If ownership of a motor vehicle that is subject to the lien provided by section 28-5939 is transferred by operation of law or otherwise, a certificate of registration or certificate of title with respect to that vehicle shall not be issued to the transferee or any other person…

If a person liable to pay any tax neglects or refuses to pay the tax, the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person, except property that is exempt under secti…

A. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration…

A. Except as otherwise provided in section 28-5945, subsection B, a levy extends only to property possessed and obligations existing at the time of the levy. B. In any case in which the director may levy on property or rights to property, the director may seize and sell the prope…

A. Except as otherwise provided in subsection B of this section, on demand of the director, a person in possession of or obligated with respect to property or rights to property subject to levy on which a levy has been made shall surrender the property or rights to property or di…

If a levy has been made or is about to be made on any property or any right to property, a person with custody or control of books or records containing evidence or statements relating to the property or right to property subject to levy shall exhibit the books or records to the …

A. Notwithstanding any other law, property or rights to property are not exempt from the levy provided in this article unless the property is specifically exempt pursuant to subsection B of this section. B. The following property is exempt from levy: 1. Wearing apparel and school…

A. The officer seizing property described in section 28-5949 shall appraise and set aside to the owner the amount of the property declared to be exempt. B. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the director sh…

A. Except as otherwise provided in this section, the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. B. Re…

A. The director may release the levy on all or part of the property or rights to property levied on if the director determines the release will facilitate the collection of the liability. The release does not prevent a subsequent levy. B. If the director determines that property …

A. A person who is responsible for collecting the motor vehicle fuel tax imposed by section 28-5606 or the aviation fuel tax imposed by section 28-8344 shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director of th…

For the purposes of section 28-6001, the director of the department of transportation acts only as a collecting agent for the director of the department of environmental quality and assumes no responsibility for the underlying tax liability other than that described in this artic…

A. A person shall: 1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax. 2. Include a return form prescribed by the director of the department of environ…

A person who is required to make the periodic payments required by section 28-6001 may deduct from the required periodic payments an amount equal to the product obtained by multiplying the tax rate specified in section 49-1031, subsection A by the number of gallons of fuel that t…

If a person required to make payments under this article is the assignee of a refund claim assigned pursuant to section 49-1031, the refund shall be given by means of a credit taken on the return required to be filed under this article.

A. Section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5619, 28-5620, 28-5621 and 28-5622 and article 5 of this chapter apply to the persons from whom the underground storage tank tax is collected pursuant to section 28-6001 so that the underground storage tank tax is ad…

A. A special underground storage tank tax clearing account is established consisting of monies received by the director under this article. B. On notice from the director, the state treasurer shall invest and divest monies in the account as provided by section 35-313, and monies …

A. By the twentieth day of each month, the director of the department of transportation shall distribute to the director of the department of environmental quality amounts collected and information from return forms received during the preceding calendar month. B. The director of…