The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed under Section 4 of this act and shall remit payment to this state upon discovery of either of the following conditions:
1. The supplier, with respect to the motor fuel, is a person other than the terminal operator and is not a licensed supplier. 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a.the terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn,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 an unexpired notification certificate from the supplier as required by the Commission or the Internal Revenue Service, and
c.the terminal operator has no reason to believe that any information on the certificate is false; or
2. In connection with the removal of diesel fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with Internal Revenue Service requirements.
Added by Laws 1996, c. 345, § 21, eff. Oct. 1, 1996.
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