Article 6a - MOTOR CARRIERS
- Section 79-6a01 - Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions
- Section 79-6a02 - Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when
- Section 79-6a03 - Same; assessed valuation; computation
- Section 79-6a04 - Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds
- Section 79-6a07 - Same; civil actions, when
- Section 79-6a08 - Same; records of carriers; inspections by director of property valuation
- Section 79-6a09 - Same; revolving fund for payment of refunds
- Section 79-6a10 - Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations
- Section 79-6a11 - Same; collection of unpaid taxes; tax lien
- Section 79-6a12 - Same; rules and regulations
- Section 79-6a13 - Uncollectable motor carrier taxes; abatement and removal from accounts of division
- Section 79-6a14 - Same; determination by director; petition to state board of tax appeals, contents; determination by board; order of abatement; filing with secretary of state
- Section 79-6a15 - Same; authorized reasons or basis for abatement
- Section 79-6a16 - Same; notice and record of abatement; abatement of court costs