TAXES AND FEES

Section 825.470 - Temporary pass; fees; rules
Section 825.472 - Determination of filing of reports or payments
Section 825.474 - Motor carrier tax for use of highways
Section 825.475 - [Repealed operative 1/1/2026] Exemption from motor carrier tax and fuel tax
Section 825.476 - Carrier tax tables
Section 825.480 - Substitute taxes for certain vehicles
Section 825.482 - Review of flat fee rates
Section 825.484 - Effect of carrier tax law on other taxes; offset of fees or taxes erroneously paid
Section 825.486 - Credit for fuel tax
Section 825.488 - Fees required of interstate carriers
Section 825.490 - Due date of taxes and fees; audits; late charges, penalties and interest; refunds; reassessment for fraud or evasion
Section 825.492 - Annual and quarterly reports authorized
Section 825.494 - Assessment by department upon failure to report tax or fee due
Section 825.496 - Reassessment waiver or reduction upon request; charge for failure to appear at hearing
Section 825.498 - Collection of fees, taxes and other moneys
Section 825.500 - Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits; audit
Section 825.502 - Payment of taxes and fees by credit card; rules
Section 825.504 - Warrant procedure for collecting tax, fee, penalty or assessment
Section 825.506 - Deposit or bond to secure payment of fees, taxes, charges and penalties
Section 825.507 - Limitations on cancellation of bond; suspension of authority
Section 825.508 - Use of collection agency to obtain moneys due
Section 825.509 - Writing off uncollected moneys due
Section 825.515 - Daily records and monthly reports by carriers
Section 825.517 - Certain records not public