(1) (a) The commission is charged with the enforcement of this part and may prescribe rules relating to administration and enforcement of this part. (b) The commission may coordinate with state and federal agencies in the enforcement of this part. (c) Enforcement procedures may include checking diesel fuel dye compliance of storage facilities and tanks of vehicles, in a manner consistent with state and federal law.

(a) The commission is charged with the enforcement of this part and may prescribe rules relating to administration and enforcement of this part.

(b) The commission may coordinate with state and federal agencies in the enforcement of this part.

(c) Enforcement procedures may include checking diesel fuel dye compliance of storage facilities and tanks of vehicles, in a manner consistent with state and federal law.

(2) (a) If the commission has reason to question the report filed or the amount of special fuel tax paid to the state by a user or supplier, the commission may compute and determine the amount to be paid based upon the best information available to the commission. (b) Any added amount of special fuel tax determined to be due under this section shall: (i) have added to it a penalty as provided under Section 59-1-401; and (ii) bear interest at the rate and in the manner prescribed in Section 59-1-402. (c) (i) The commission shall give to the user or supplier written notice of the commission's determination. (ii) The commission may: (A) serve the notice described in Subsection (2)(c)(i) personally; or (B) send the notice described in Subsection (2)(c)(i) to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission.

(a) If the commission has reason to question the report filed or the amount of special fuel tax paid to the state by a user or supplier, the commission may compute and determine the amount to be paid based upon the best information available to the commission.

(b) Any added amount of special fuel tax determined to be due under this section shall: (i) have added to it a penalty as provided under Section 59-1-401; and (ii) bear interest at the rate and in the manner prescribed in Section 59-1-402.

(i) have added to it a penalty as provided under Section 59-1-401; and

(ii) bear interest at the rate and in the manner prescribed in Section 59-1-402.

(c) (i) The commission shall give to the user or supplier written notice of the commission's determination. (ii) The commission may: (A) serve the notice described in Subsection (2)(c)(i) personally; or (B) send the notice described in Subsection (2)(c)(i) to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission.

(i) The commission shall give to the user or supplier written notice of the commission's determination.

(ii) The commission may: (A) serve the notice described in Subsection (2)(c)(i) personally; or (B) send the notice described in Subsection (2)(c)(i) to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission.

(A) serve the notice described in Subsection (2)(c)(i) personally; or

(B) send the notice described in Subsection (2)(c)(i) to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission.

(3) The commission may, upon the duly received request of the officials to whom the enforcement of the special fuel laws of any other state are entrusted, forward to those officials any information which the commission may have in its possession relative to the delivery, removal, production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment of special fuel by any person.