28-5625. Restricted distributor licenses; reports; violation; classification

A. A person shall obtain a license and report pursuant to subsection D of this section as a restricted distributor of motor vehicle fuel from the director if all of the following apply:

1. The person transports for sale motor vehicle fuel to another county from the county that was originally reported by the supplier.

2. The person purchases or otherwise acquires motor vehicle fuel in tank car or cargo lots.

3. The person sells the motor vehicle fuel for delivery in this state or export from this state.

4. The person is not required by this article to be licensed as a supplier.

B. To obtain a restricted distributor license, a person shall file with the director an application that contains the following:

1. The name under which the person is transacting business in this state.

2. The address of the person's principal office or place of business in this state.

3. The name and address of the owner, the names and addresses of the partners if the restricted distributor is a partnership or the names and addresses of the principal officer if the restricted distributor is a corporation or association.

4. Other information the director requires.

C. If the application is in proper form and is accepted for filing, the director shall issue to the applicant a license to transact business as a restricted distributor in this state subject to cancellation as provided by law.

D. A restricted distributor shall report on or before the twenty-seventh day of each month to the director in a form prescribed by the director:

1. The quantity of motor vehicle fuel acquired during the preceding calendar month.

2. The disposition of the motor vehicle fuel for use in each of the several counties.

3. The name of the consignor and consignee.

4. The date shipped.

5. The date received.

6. How it was shipped.

7. Other information the director requires.

E. A restricted distributor may amend a report filed pursuant to this section within three years after the date the original tax report was filed unless the report for the period is final due to an audit.

F. If a restricted distributor files a false report or fails, refuses or neglects to file a report pursuant to subsection D of this section, the director may cancel the restricted distributor's license and notify the restricted distributor of the cancellation by regular mail at the last known address of the restricted distributor appearing in the department's records.

G. If a restricted distributor ceases to engage in business as a restricted distributor in this state by reason of discontinuance, sale or transfer of the business, the restricted distributor shall notify the director in writing at least ten days before the discontinuance, sale or transfer takes effect. If the restricted distributor sells or transfers the business, the restricted distributor shall include the name and address of the purchaser or transferee in the notice to the director.

H. A person who is required to be licensed as a restricted distributor of motor vehicle fuel pursuant to this section and who fails to obtain a license is guilty of a class 1 misdemeanor.