Article 21 - HIGHWAY USE TAX
- Section 501 - Definitions
- Section 502 - Highway use registration
- Section 502-A - Certificate of registration and decal fees
- Section 503 - Imposition of tax
- Section 503-A - Imposition of additional tax
- Section 503-B - Supplemental tax
- Section 504 - Exemptions
- Section 505 - Returns
- Section 506 - Payment of tax
- Section 507 - Records
- Section 508 - Responsibility of owner
- Section 509 - Powers of tax commission
- Section 510 - Determination of tax
- Section 511 - Proceedings to recover tax
- Section 512 - Penalties and interest
- Section 512-A - Admissibility of weigh slips
- Section 513 - Refunds
- Section 514 - Secrecy of returns
- Section 514-A - Mailing rules; holidays
- Section 515 - Disposition of revenues