Passenger motor carriers filing joint reports, §48-9-34. Credits. Against road tax for payment of motor fuel tax, §48-9-35. False statements for purposes of obtaining, §48-9-46. Passenger motor carriers filing joint reports, §48-9-34. Refunds, §48-9-36. Default in payment, §48-9-41. Deficiency assessments, §48-9-41. Definitions, §48-9-30. Enforcement of article. Assistance by department of public safety, §48-9-43. Powers of revenue agents, §48-9-44. Estimation of amount of road tax due, §48-9-40. Executions. Levy to collect deficiencies and road taxes due, §48-9-41. False statements for purposes of obtaining credit, refunds, etc., §48-9-46. Fees.