28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both:
1. The tax at a department facility approved by the director before importing the fuel.
2. A twenty-five dollar administrative processing fee.
B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following:
1. The tax required by section 28-5606 or 28-8344.
2. A penalty equal to the tax required by section 28-5606 or 28-8344.
3. Interest of one per cent per month or portion of a month on the tax.
C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.
Section: Previous 28-5602 28-5602-version-2 28-5603 28-5604 28-5605 28-5605-version-2 28-5606 28-5607 28-5608 28-5609 28-5610 28-5611 28-5612 28-5613 28-5614 NextLast modified: October 13, 2016