Section 32-10-40 - Fuel tax returns and payment of fuel taxes

32-10-40. Fuel tax returns and payment of fuel taxes.Nothing in §§32-10-38 and 32-10-39 changes the vehicle owner's duty to timely file any necessary fuel tax returns or reports and to timely pay any fuel taxes owed to any state. Source: SL 2018, ch 189, §3.