59-13-502. Interstate fuel tax agreements -- Compliance procedures.
(1) After the commission's membership in an agreement provided for under Sectionbecomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under, in accordance with the provisions of the agreement. 59-13-501 Part 3, Special Fuel
(2) Any taxpayer who has vehicles, qualifying under an agreement entered into under this part, which operate on motor fuel as defined under Section, shall account for and pay tax on fuel used in those vehicles at the rate established under, in accordance with the agreement, and receive credit for taxes paid under, on purchases as provided for in the agreement. 59-13-102 Part 2, Motor Fuel Part 2, Motor Fuel
(3) The statutory notice procedures of this chapter, penalty provisions of Section, and adjudicative procedures in, are applicable to this part. 59-1-401 Title 63G, Chapter 4, Administrative Procedures Act