Motor Fuels Tax Administrative Hearing Docket # 2003-293 - 01/30/2004

Associated Files


Issue: Whether the Taxpayer is subject to two civil penalty assessments for the use of dyed (nontaxpaid) diesel fuel in his licensed vehicles on the public highway; and whether the Division properly calculated the Taxpayer's nonhighway fuel consumption resulting in the proposed assessment for tax, penalty , and interest.