142.929. Distributor and transporter duties when fuel not dyed and tax not paid to supplier--penalties--enforcement authority.
Distributor and transporter duties when fuel not dyed and tax not paidto supplier--penalties--enforcement authority.
142.929. 1. In the event that a distributor acquires motor fueldestined for this state which has neither been dyed in accordance with theInternal Revenue Code and the regulations issued thereunder, nor tax paidto or accrued by the supplier at the time of removal from the out-of-stateterminal, any licensed distributor and transporter operating on behalf ofthe licensed importer shall meet all of the following conditions prior toentering motor fuel onto the highways of this state by loaded transporttruck:
(1) The importer or the transporter shall have obtained an importverification number from the director not sooner than twenty-four hoursprior to entering this state;
(2) The import verification number shall have been set outprominently and indelibly on the face of each copy of the terminal-issuedshipping paper carried on board the transport truck;
(3) The terminal origin and the name and address of the importershall also be set out prominently on the face of each copy of theterminal-issued shipping paper;
(4) The terminal-issued shipping paper data otherwise required bythis chapter shall be present; and
(5) All tax imposed by this chapter with respect to previouslyrequested import verification number activity on the account of thedistributor or the transporter shall have been timely precollected orremitted.
2. Any person who knowingly violates or knowingly aids and abetsanother to violate this provision shall be guilty of a class A misdemeanor,provided that a first offense related to a good faith belief that thedistributor could import under the conditions will be punishable only by afine.
3. The director, his appointee, or representative may hold thetransport conveyance and seize, confiscate and dispose of any motor fuelwhich is not accompanied by the required shipping paper.
4. The director and his duly appointed agents and the highway patroland its officers shall have full authority in enforcing the provisions ofthis section.
(L. 1998 S.B. 619)Effective 1-1-99