28-6006. Administration same as for motor vehicle fuel tax

A. Section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5619, 28-5620, 28-5621 and 28-5622 and article 5 of this chapter apply to the persons from whom the underground storage tank tax is collected pursuant to section 28-6001 so that the underground storage tank tax is administered in the same manner as motor fuel taxes.

B. Penalties, late filing fees and interest collected by the department of transportation shall be remitted to the director of the department of environmental quality in the same manner as the tax collected pursuant to this article.

28-6006. Administration same as for motor vehicle fuel tax

A. Section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5619, 28-5620, 28-5621 and 28-5622 and article 5 of this chapter apply to the persons from whom the underground storage tank tax is collected pursuant to section 28-6001 so that the underground storage tank tax is administered in the same manner as motor fuel taxes.

B. Penalties, late filing fees and interest collected by the department of transportation shall be remitted to the director of the department of environmental quality in the same manner as the tax collected pursuant to this article.