| (2) Payment made to the comptroller. A written letter of protest that sets out fully and in detail each and every ground or reason why the taxpayer contends that the assessment is unlawful or unauthorized must accompany the payment. If the payment and letter of protest do not accompany one another, the payment will be deemed not to have been made under protest. (d) Payment Instruments. (1) The comptroller authorizes money orders, cash, cashier's checks, and certified checks as valid methods of payment of motor vehicle sales and use taxes to a county tax assessor-collector. If a county tax assessor-collector accepts personal checks as payment instruments, the county tax assessor-collector is relieved of liability only if the county tax assessor-collector requires at least the following identification: (A) personal data including name, home address, home telephone number, name and location of employer, and telephone number of employer; (B) driver's license number of the person signing the check; and (C) license plate number of motor vehicle(s) owned by person signing the check. (2) if a county tax assessor-collector accepts a personal check in payment of motor vehicle sales and use taxes, and the personal check is not honored, the county tax assessor-collector may request the assistance of the comptroller in collecting the monies due if, within the statute of limitations set forth in subsection (b)(1) of this section, the county tax assessor-collector certifies on a form promulgated by the comptroller: (A) the identification information required by this section; (B) two dates upon which the county tax assessor-collector sent the check to the appropriate bank; (C) the date upon which the sheriff attempted to seize the license plates if the fees for the plates were included in the check; and (D) the date(s) the county tax assessor-collector took other collection action, such as filing a complaint with the county attorney or hiring a collection agency. (e) Voided Receipt Because of Dishonored Payment. A county tax assessor-collector has no authority to void a motor vehicle sales tax receipt and not report the tax payment when the check given in payment of the tax is returned unpaid. |
