Question Re: AR Annual Carrier Report

I just started with a new company and got a notice of delinquency, contacted the old safety guy and he said he never filed the tax because it was unenforceable. At my old company I always filed and paid this tax. I know if you owe certain states money they can hold your truck (even if it's an O/O) and not release it till someone pays up. Is this one of them? What do you guys know about this? If it needs to be paid I want to pay it, but if it is a BS thing I can actually get away with ignoring and not have it bite me on the butt later then I may just do that. Before I go to the boss and tell him he owes something his brother (former safety guy) told him he didn't I need some info.