Subdivision 1. Determination and assessment. If the commissioner ascertains that a motor carrier acts to obstruct or make ineffectual proceedings to assess or collect the road taxes due, the commissioner may immediately make an assessment of tax estimated to be due, whether or not any report is then due by law.
Subd. 2. Assessment notice and collection; impoundment. (a) The commissioner may then proceed under this assessment to collect the tax, or compel security for the taxes owing, and shall give notice of the commissioner's finding under subdivision 1 to the motor carrier, together with a demand for an immediate payment of the tax.
(b) The commissioner is also authorized to impound qualified motor vehicles of motor carriers in violation of this subdivision. The vehicle must be released either upon paying all taxes, penalties, and interest that may be due or depositing a bond or security to assure the payment of taxes, penalties, and interest.
2002 c 371 art 2 s 14
Structure Minnesota Statutes
Chapters 160 - 174A — Transportation
Chapter 168D — Motor Carrier Fuel Tax
Section 168D.01 — Definitions.
Section 168D.02 — Fuel Tax Compact.
Section 168D.03 — Compliance With Minnesota Laws.
Section 168D.04 — Taxing Authority.
Section 168D.05 — Motor Carrier Fuel License.
Section 168D.06 — Fuel License Fees.
Section 168D.07 — Fuel Decal Fee.
Section 168D.08 — Motor Carrier Fuel Tax Returns.
Section 168D.09 — Credit Or Refund.
Section 168D.10 — Motor Carrier Records.
Section 168D.11 — Auditing And Reporting.
Section 168D.12 — Motor Carrier Temporary Fuel Permit.
Section 168D.13 — Action To Avoid Or Evade Fuel Tax.
Section 168D.14 — Enforcement Powers.
Section 168D.15 — Delinquent Filing Or Payment.