Where qualified motor vehicles are based for vehicle registration purposes. The commissioners of two or more affected jurisdictions may allow a person to consolidate several fleets that would otherwise be based in two or more jurisdictions. Penalty and Interest . If a taxpayer files a late return or fails to pay all of the tax due by the due date of the return, penalty and interest are assessed. This is a one time assessment.
Interest is assessed on the amount of the underpayment of tax.
Payments are credited to your account first to any penalty, second to interest and then to the principle. The return is not filed until June 1, 2000. PTO units are vehicle auxiliary units driven by the main engine that propels a motor vehicle. Examples are garbage trucks and trash compactors, concrete mixer trucks, sewage pumping trucks, or vehicles with conveyors or other loading or unloading devices. Registered Vehicles .