Section 142.911

Title X TAXATION AND REVENUE

Chapter 142

Effective - 01 Jan 2017, 2 histories, see footnote   

  142.911.  Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties. — 1.  Each person operating a refinery, terminal, or bulk plant in this state shall prepare and provide to the driver of every fuel transportation vehicle receiving motor fuel into the vehicle storage tank at the facility a shipping document setting out on its face:

  (1)  Identification by city and state of the terminal, refinery or bulk plant from which the motor fuel was removed;

  (2)  The date the motor fuel was removed;

  (3)  The amount of motor fuel removed, gross gallons and net gallons;

  (4)  The state of destination as represented to the terminal operator by the transporter, the shipper or the agent of the shipper;

  (5)  Any other information required by the director for the enforcement of this chapter; and

  (6)  The supplier, consignee and carrier of the motor fuel.

  2.  A terminal operator may manually prepare shipping papers if the terminal does not have the ability to prepare automated shipping papers or as a result of extraordinary unforeseen circumstances, including acts of God, which temporarily interfere with the ability of the terminal operator to issue automated machine-generated shipping papers.  However, the terminal operator shall, prior to manually preparing the papers, provide, in the case of a terminal not having the ability to prepare automated shipping papers, written notice to the director, or in the case of extraordinary circumstances, telephonic notice to the director and obtain a service interruption authorization number which the employees of the terminal operator shall add to the manually prepared papers prior to removal of each affected transport load from the terminal.  The service interruption authorization number shall be valid for use by the terminal operator for a period not to exceed twenty-four hours.  If the interruption has not been corrected within the twenty-four-hour period, additional notice or notices to the director shall be required and interruption authorization number or numbers may be issued upon explanation by the terminal operator satisfactory to the director.  If the terminal operator acquires the ability to prepare automated machine-printed shipping papers, the terminal operator shall notify the director no later than ten days prior to the initial use of such capability.

  3.  An operator of a bulk plant in this state delivering motor fuel into a tank wagon for subsequent delivery to a consumer in this state shall be exempt from this section.  An operator of a bulk plant in this state shall not be required to identify net gallons on the shipping documents as provided by this section.

  4.  A refinery or terminal operator may load motor fuel, a portion of which fuel is destined for sale or use in this state and a portion of which fuel is destined for sale or use in another state or states.  However, such split loads removed shall be documented by the terminal operator by issuing shipping papers designating the state of destination for each portion of the fuel.

  5.  Each refinery or terminal operator shall post a conspicuous notice proximately located to the point of receipt of shipping papers by transport truck operators, which notice shall describe in clear and concise terms the duties of the transport operator and supplier under section 142.914, provided that the director may establish the language, type, style and format of the notice.

  6.  No terminal operator shall imprint, and no supplier shall knowingly permit a terminal operator to imprint on behalf of the supplier, any false statement on a shipping paper relating to motor fuel to be delivered to this state or to a state having substantially the same shipping paper requirements with respect to the supplier of the fuel, whether or not it was dyed for the intended destination.

  7.  Any terminal operator who shall knowingly imprint any false statement in violation of this section shall be jointly and severally liable for all the taxes levied by this chapter which are not collected by this state as a result of such action.

  8.  Any supplier who knowingly violates this section shall be jointly and severally liable with the terminal operator.

  9.  A person who knowingly violates or knowingly aids and abets another to violate this section with the intent to evade the tax levied by this chapter shall be guilty of a class E felony.

  10.  The director may impose a civil penalty of one thousand dollars for the first occurrence against every terminal operator that fails to meet shipping paper issuance requirements under this chapter.  Each subsequent occurrence described in this subsection is subject to a civil penalty of five thousand dollars.

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(L. 1998 S.B. 619, A.L. 2014 S.B. 491)

Effective 1-01-17