28-6002. Collection agent

For the purposes of section 28-6001, the director of the department of transportation acts only as a collecting agent for the director of the department of environmental quality and assumes no responsibility for the underlying tax liability other than that described in this article.

28-6002. Collection agent

For the purposes of section 28-6001, the director of the department of transportation acts only as a collecting agent for the director of the department of environmental quality and assumes no responsibility for the underlying tax liability other than that described in this article.