Tax collected by distributor as state money in trust; liability; use
restricted to authorized purposes
Sec. 801. Until a distributor pays the license tax on gasoline he
receives, the tax money he collects on the sale of gasoline is state
money. A distributor who collects such license tax money shall hold
it in trust for the state and for payment to the department as provided
in this chapter. In the case of a corporate or partnership distributor,
every officer, employee, or member of the employer who in that
capacity is under a duty to collect the tax, is personally liable for the
tax, penalty, and interest. Taxes collected on gasoline, except those
collected at a taxable marine facility, shall be used only for highway
purposes and for payment of any part of the cost of traffic policing
and traffic safety incurred by the state or any of its political
subdivisions, as may be authorized by law.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.10; Acts 1980, P.L.51, SEC.38.
Last modified: May 28, 2006