Duties and responsibilities of supplier in collection of tax; liability
Sec. 38. The tax the supplier collects on the sale of special fuel
belongs to the state. A supplier shall hold the money in trust for the
state and for payment to the department as provided in this chapter.
In the case of a corporation or partnership, each officer, employee,
or member of the employer who is in that capacity is under a duty to
collect the tax, and is personally liable for the tax, penalty, and
interest.
As added by P.L.277-1993(ss), SEC.44.
Last modified: May 28, 2006