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Title X TAXATION AND REVENUE

Chapter 142

previous next Effective - 01 Jan 1999, see footnotebottom

  142.929.  Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority. — 1.  In the event that a distributor acquires motor fuel destined for this state which has neither been dyed in accordance with the Internal Revenue Code and the regulations issued thereunder, nor tax paid to or accrued by the supplier at the time of removal from the out-of-state terminal, any licensed distributor and transporter operating on behalf of the licensed importer shall meet all of the following conditions prior to entering motor fuel onto the highways of this state by loaded transport truck:

  (1)  The importer or the transporter shall have obtained an import verification number from the director not sooner than twenty-four hours prior to entering this state;

  (2)  The import verification number shall have been set out prominently and indelibly on the face of each copy of the terminal-issued shipping paper carried on board the transport truck;

  (3)  The terminal origin and the name and address of the importer shall also be set out prominently on the face of each copy of the terminal-issued shipping paper;

  (4)  The terminal-issued shipping paper data otherwise required by this chapter shall be present; and

  (5)  All tax imposed by this chapter with respect to previously requested import verification number activity on the account of the distributor or the transporter shall have been timely precollected or remitted.

  2.  Any person who knowingly violates or knowingly aids and abets another to violate this provision shall be guilty of a class A misdemeanor, provided that a first offense related to a good faith belief that the distributor could import under the conditions will be punishable only by a fine.

  3.  The director, his appointee, or representative may hold the transport conveyance and seize, confiscate and dispose of any motor fuel which is not accompanied by the required shipping paper.

  4.  The director and his duly appointed agents and the highway patrol and its officers shall have full authority in enforcing the provisions of this section.

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(L. 1998 S.B. 619)

Effective 1-1-99


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

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