Article 14A - MOTOR CARRIER ROAD TAX
- Section 11-14A-1 - Short title; arrangement of sections or portions of article
- Section 11-14A-2 - Definitions
- Section 11-14A-3 - Imposition of tax; amount; tax in addition to all other taxes
- Section 11-14A-3a - Leased motor carriers, household goods carriers, and independent contractors
- Section 11-14A-4 - Computation of tax
- Section 11-14A-5 - Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses
- Section 11-14A-6 - Payment of tax
- Section 11-14A-7 - Identification markers; fees; civil penalties; criminal penalties
- Section 11-14A-7a - Repealed
- Section 11-14A-8 - Exemptions
- Section 11-14A-9 - Credits against tax
- Section 11-14A-10 - Repealed
- Section 11-14A-11 - Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds
- Section 11-14A-12 - Enforcement powers
- Section 11-14A-13 - Disposition of tax collected
- Section 11-14A-14 - Repealed
- Section 11-14A-15 - Repealed
- Section 11-14A-16 - Civil penalty for failure to file required return when no tax due
- Section 11-14A-17 - Repealed
- Section 11-14A-18 - Repealed
- Section 11-14A-19 - Repealed
- Section 11-14A-20 - Repealed
- Section 11-14A-21 - Repealed
- Section 11-14A-22 - Repealed
- Section 11-14A-23 - Repealed
- Section 11-14A-24 - Repealed
- Section 11-14A-25 - Repealed
- Section 11-14A-26 - Severability
- Section 11-14A-27 - General procedure and administration
- Section 11-14A-28 - Effective date