27-57-15 - Report from person not bonded as distributor.
§ 27-57-15. Report from person not bonded as distributor.
Any person, other than a bonded distributor, who shall purchase, bring into this state, or otherwise acquire lubricating oil within this state on which the tax has not been paid, or covered by a distributor's bond nor otherwise exempted shall be subject with respect to such lubricating oil to all the provisions that apply to bonded distributors and be subject to additional penalties as provided in this article.
Sources: Codes, 1942, § 10078-07; Laws, 1969 Ex Sess, ch. 56, § 7; Laws, 1972, ch. 479, § 6, eff from and after July 1, 1972.