Road tax on motor carriers. General provisions, §§48-9-30 to 48-9-46. MOTOR CARRIERS’ ROAD TAX, §§48-9-30 to 48-9-46. Additional tax imposed on motor carriers, §48-9-31. Administration of article. Assistance by department of public safety, §48-9-43. Amount of motor fuel used in state. Calculations, §48-9-32. Arrests. Powers of department, §48-9-43. Assessments. Deficiencies, §48-9-41. Estimation of amount of road tax due, §48-9-40. Reopening of tax period and additional assessment, §48-9-41. Attachments. Collection of deficiencies and road taxes due, §48-9-41. Bonds, surety. Carriers entitled to refund, §48-9-36. MOTOR CARRIERS’ ROAD TAX —Cont’d Burden of proof. Assessment based on estimation of amount of road tax due, §48-9-40. Calculation of tax. Amount of motor fuel used in state, §48-9-32. Basis, §48-9-31.