28-5617. Vendors; receipt
A. A vendor of use fuel, the use of which is taxable under this article, who sells and delivers the use fuel into a fuel tank shall give the user a receipt for the use fuel. The receipt shall include the following:
1. The date of purchase.
2. The seller's name and address.
3. The number of gallons purchased.
4. The type of fuel purchased.
5. The price per gallon of the fuel.
6. The rate of tax paid.
7. Other information required by the director.
B. A person who is the owner of use fuel that is contained in bulk storage and who permits the fuel to be delivered into the fuel tank of a motor vehicle for which the person is not the owner or lessee:
1. Is presumed to be a vendor of use fuel.
2. Shall comply with the requirements in this article for vendors of use fuel.
Section: Previous 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 28-5623 28-5624 NextLast modified: October 13, 2016