28-5609. Railroad common carrier exemption; exception; report
A. Except for section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5608, 28-5610, 28-5611, 28-5612, 28-5622, 28-5624 and 28-5923 and this section, this article does not apply to railroad common carriers that are not engaged in the business of a supplier for pecuniary gain.
B. A railroad common carrier:
1. If it imports motor fuel, shall make a verified report to the director on forms prescribed and furnished by the director, on or before the twenty-seventh day of the next succeeding month, showing the amount of fuel it has imported.
2. If it sells, otherwise disposes of or uses any fuel it has imported in a motor vehicle operated on the highways in this state or in a watercraft or an aircraft, shall make a verified report to the director on forms prescribed and furnished by the director, on or before the twenty-seventh day of the next succeeding month, showing either:
(a) The name of the person or persons to whom the fuel was sold or otherwise disposed of.
(b) If used by it in a motor vehicle operated on the highways in this state or in a watercraft or an aircraft, a description of the vehicle, watercraft or aircraft in which the fuel was used.
3. Shall pay to the director at the time the report is made the tax required of suppliers by this article.
4. Shall furnish to the director other information concerning motor fuel imported by it as the director requires.
5. May be required to file a bond with the director in an amount fixed by the director to ensure compliance with this section.
Section: Previous 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 28-5615 28-5616 NextLast modified: October 13, 2016