28-2168. Federal heavy vehicle use tax;
enforcement assistance


The department may assist the United States department of treasury in enforcing the
federal heavy vehicle use tax (26 United States Code section 4481). The director may
determine persons who have paid or who are subject to or exempt from payment of the
federal heavy vehicle use tax and may cancel the registration or refuse to register a
vehicle that is owned or operated by a person and that is not in compliance with the
federal heavy vehicle use tax.