260:41 May Estimate Motor Fuel; Period of Limitation. –
I. Whenever a distributor shall neglect or refuse to file any report as required or shall file an incorrect or fraudulent report, the commissioner shall determine after an investigation the number of gallons of motor fuel for which the distributor has incurred liability and determine the amount payable by the distributor. The commissioner shall proceed to collect the amount due.
II. In any action or proceeding for the collection of the road toll or any penalties or interest imposed under this subdivision, an assessment by the commissioner shall constitute prima facie evidence of the claim of the state, and the burden of proof shall be upon the licensee to show that the assessment was incorrect and contrary to law.
III. All road tolls due and unpaid under the provisions of this subdivision shall be assessed within 4 years after such tolls become due.