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Title X TAXATION AND REVENUE

Chapter 142

previous next Effective - 01 Jan 1999, see footnotebottom

  142.920.  Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier. — The supplier and the terminal operator shall be entitled to rely for all purposes of this chapter on the representation by the transporter, the shipper or the agent of the shipper as to the intended state of destination and tax-exempt use of the shipper.  The shipper, importer, transporter, agent of the shipper and any purchaser, not the supplier or terminal operator, shall be jointly liable for any tax otherwise due to the state as a result of a diversion of the motor fuel from the represented destination state.  A terminal operator shall be entitled to rely on the representation of a licensed supplier with respect to the obligation of the supplier to precollect tax and the related shipping paper representation to be as shown on the shipping paper as provided by subsection 1 of section 142.911.

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(L. 1998 S.B. 619)

Effective 1-1-99


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

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