28-5615. Presumption of use
A. For the proper administration of this article and to prevent evasion of the use fuel tax, it is presumed, until the contrary is established by competent proof under rules and procedures the director adopts, that all use fuel received into any receptacle on a motor vehicle from which fuel is supplied to propel the vehicle is consumed in propelling the vehicle on the highways in this state.
B. If a vendor's dealings in use fuel primarily involve delivery of use fuel into the fuel tanks of motor vehicles it is presumed, until the contrary is established by competent proof under rules and procedures the director adopts, that the vendor's total use fuel acquisitions have been delivered into the fuel tanks of motor vehicles for the propulsion of the vehicles on the public highways.
Section: Previous 28-5608 28-5609 28-5610 28-5611 28-5612 28-5613 28-5614 28-5615 28-5616 28-5617 28-5618 28-5619 28-5620 28-5621 28-5622 NextLast modified: October 13, 2016