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Title X TAXATION AND REVENUE

Chapter 142

previous next Effective - 01 Jan 1999, see footnotebottom

  142.893.  Distributor's license, when required. — 1.  Each person, except suppliers, desiring to export motor fuel to a destination outside of this state shall first obtain a distributor's license.  Such license shall be conditioned upon that person holding an appropriate license to import the motor fuel into the destination state, unless all motor fuel exported is subject to a precollection agreement with a supplier to collect the destination state tax and the destination state does not require a license to import.  The tax on the motor fuel imported shall not be considered part of potential liability for calculation of the bond required of a distributor's license if all of the motor fuel is subject to one or more tax precollection agreements to remit the destination motor fuel tax of this state to the supplier as trustee with respect to the exports.

  2.  Each person desiring to deliver dyed or undyed motor fuel into this state on behalf of such person, for the account of that person, or for resale to a purchaser in this state, from another state in a fuel transport truck or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make application for and obtain a distributor's license.

  3.  A person desiring to import motor fuel to a destination in this state from another state, and who has not entered into an agreement to remit the motor fuel tax of this state to the supplier or permissive supplier as trustee with respect to the imports, shall do the following:

  (1)  Obtain a distributor's license;

  (2)  Obtain an import verification number from the director no sooner than twenty-four hours prior to entering the state for each separate import into this state, but in any event the number shall be obtained prior to entering this state;

  (3)  Display the handwritten import verification number on the terminal-issued shipping document required in accordance with section 142.929; and

  (4)  Comply with the payment requirements under section 142.836.

  4.  Any person blending any motor fuel for sale is required to obtain a license as a distributor.

  5.  A distributor's license is a prerequisite to making the election permitted in section 142.848.

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(L. 1998 S.B. 619)

Effective 1-1-99


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

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