Refunds bear no interest, §48-9-36

Lessee and lessor of motor vehicles deemed motor carriers, §48-9-37. Motor fuel taxes. Credit against road tax for payment of motor fuel tax, §48-9-35. 460 INDEX MOTOR CARRIERS’ ROAD TAX —Cont’d Motor vehicle leases. Lessee and lessor of motor vehicles deemed motor carriers, §48-9-37. Primary liability, §48-9-37. Motor vehicle registration cards and identification markers. Requirement, §48-9-38. Violation of code section, §48-9-39. Nonresidents. Secretary as agent for service of process or notice, §48-9-42. Notice. Secretary of state as agent of nonresident motor carriers, §48-9-42. Passenger motor carriers.