Duties of Department: Identification, registration and notification of taxpayer; failure to register or notify does not excuse requirement to pay tax.

1. The Department shall: (a) Use the best information available to identify each taxpayer; (b) Register each taxpayer; and (c) Notify each taxpayer of the requirement to pay the excise tax on passenger transportation. 2. The failure of the Department to register or notify a taxpayer pursuant to subsection 1, or the failure of a taxpayer to be registered or receive notice of the requirement to pay the excise tax on passenger transportation, does not eliminate or excuse the requirement to pay the tax.