Title 48, Chapter 9, Section 41
(a)(1) When any motor carrier is in default in the payment of any road taxes due under this article, the commissioner shall assess the road taxes due in the manner provided by law. Except as otherwise provided in paragraph (2) of this subsection, any assessment for road taxes due under this article shall be made within the time limits specified in Code Section 48-2-49.
(2) When the motor carrier has filed a report under this article
which contains fraudulent statements or omissions of material
facts, the effect of which is to make the taxpayer's report a
fraudulent representation, the commissioner may reopen the tax
period and make any additional assessment of taxes due at any time
within seven years from the last date on which the report could
have been timely filed by the taxpayer.
(b) The commissioner shall collect any deficiencies and road taxes
due under this article by levy, garnishment, attachment, or action
or by any other provision of law for collection of delinquent state