ASSESSMENTS FOR FAILURE TO FILE RETURNS. If a licensee fails, neglects, or refuses to file an IFTA tax return when due, the Division may assess the licensee in one or both of the following manners:
Filing a Grievance Grievances may be filed by the Union on behalf of an employee or on behalf of a group of employees. If the Union does so, it will set forth the name of the employee or the names of the group of employees.