46.16.073 - Federal heavy vehicle use tax.

Federal heavy vehicle use tax. (Effective until July 1, 2011.)

The department may refuse registration of a vehicle if the applicant has failed to furnish proof, acceptable to the department, that the federal heavy vehicle use tax imposed by section 4481 of the internal revenue code of 1954 has been paid.

     The department may adopt rules as deemed necessary to administer this section.

[1985 c 79 § 1.]