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Title X TAXATION AND REVENUE

Chapter 142

previous next Effective - 01 Jan 1999, see footnotebottom

  142.845.  Terminal operator liability for tax. — The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed pursuant to section 142.803 and shall remit payment to this state at the same time and on the same basis as a supplier in accordance with section 142.842 upon:

  (1)  The removal of motor fuel from the terminal on account of any supplier who is not licensed in this state.  However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:

  (a)  The terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn;

  (b)  The terminal operator has a copy of a valid license from the supplier as required by the director; and

  (c)  The terminal operator has no reason to believe that any information is false; or

  (2)  The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service requirements.

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(L. 1998 S.B. 619)

Effective 1-1-99


---- end of effective   01 Jan 1999 ----

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