28-5923. Collection


A. In an action for the collection of motor fuel taxes or interest or penalties
imposed in connection with the taxes, an assessment by the director of the amount of the
tax due or interest or penalties due this state is prima facie evidence of the claim of
the state, and the burden of proof is on the person to show that the assessment was
incorrect and contrary to law.


B. The attorney general shall prosecute an action to collect any delinquent tax or
penalty.