Wholesale dealers in illuminating, lubricating or fuel oils.
Each person, firm, corporation, or agency selling illuminating, lubricating, or fuel oils at wholesale in quantities of 25 gallons or more, shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, the sum of one half of one percent on the gross sales, excluding all federal, state, and local excise taxes, for the preceding fiscal year. The payment to the Department of Revenue shall be accompanied by a sworn statement verified by the person having knowledge of the facts showing the amount of the gross sales of the oils sold in the state during the preceding fiscal year. No county license shall be charged under this section. The tax shall be paid on the first, and only the first, wholesale sales transaction of the oils sold in the state. The initial wholesale transaction shall be the only point at which the wholesale oil license fee is imposed on the oils sold in the state, the intent being that the tax shall be paid to the state but once. A copy of the statement shall at the same time be filed with the Department of Revenue. The books of the person so engaged in the business shall be accurately kept and shall show the date, character, and quantity of the oils received for sale in this state and the name and post-office address of the person from whom received. The books shall also show the date, character, and quantity of each sale made, together with the name and address of the person to whom sold and, when consigned to an agent for sale in this state, the date, character, and quantity of the consignment, together with the name and address of the agent and place of consignment. The books shall always be open to inspection by the Department of Revenue. Any person failing to make the sworn statement or making a false statement or failing to keep books in substantial compliance with this section shall be guilty of a misdemeanor and upon conviction therefor shall be fined an amount not exceeding five hundred dollars ($500), and also forfeit to the state three times the amount of the license on the gross sales, but no tax shall be paid to the county.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §634; Acts 1996, No. 96-521, p. 669, §1.)
Wholesale dealers in illuminating, lubricating or fuel oils.
Each person, firm, corporation, or agency selling illuminating, lubricating, or fuel oils at wholesale in quantities of 25 gallons or more, shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, the sum of one half of one percent on the gross sales, excluding all federal, state, and local excise taxes, for the preceding fiscal year. The payment to the Department of Revenue shall be accompanied by a sworn statement verified by the person having knowledge of the facts showing the amount of the gross sales of the oils sold in the state during the preceding fiscal year. No county license shall be charged under this section. The tax shall be paid on the first, and only the first, wholesale sales transaction of the oils sold in the state. The initial wholesale transaction shall be the only point at which the wholesale oil license fee is imposed on the oils sold in the state, the intent being that the tax shall be paid to the state but once. A copy of the statement shall at the same time be filed with the Department of Revenue. The books of the person so engaged in the business shall be accurately kept and shall show the date, character, and quantity of the oils received for sale in this state and the name and post-office address of the person from whom received. The books shall also show the date, character, and quantity of each sale made, together with the name and address of the person to whom sold and, when consigned to an agent for sale in this state, the date, character, and quantity of the consignment, together with the name and address of the agent and place of consignment. The books shall always be open to inspection by the Department of Revenue. Any person failing to make the sworn statement or making a false statement or failing to keep books in substantial compliance with this section shall be guilty of a misdemeanor and upon conviction therefor shall be fined an amount not exceeding five hundred dollars ($500), and also forfeit to the state three times the amount of the license on the gross sales, but no tax shall be paid to the county.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §634; Acts 1996, No. 96-521, p. 669, §1.)
Wholesale dealers in illuminating, lubricating or fuel oils.
Each person, firm, corporation, or agency selling illuminating, lubricating, or fuel oils at wholesale in quantities of 25 gallons or more, shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, the sum of one half of one percent on the gross sales, excluding all federal, state, and local excise taxes, for the preceding fiscal year. The payment to the Department of Revenue shall be accompanied by a sworn statement verified by the person having knowledge of the facts showing the amount of the gross sales of the oils sold in the state during the preceding fiscal year. No county license shall be charged under this section. The tax shall be paid on the first, and only the first, wholesale sales transaction of the oils sold in the state. The initial wholesale transaction shall be the only point at which the wholesale oil license fee is imposed on the oils sold in the state, the intent being that the tax shall be paid to the state but once. A copy of the statement shall at the same time be filed with the Department of Revenue. The books of the person so engaged in the business shall be accurately kept and shall show the date, character, and quantity of the oils received for sale in this state and the name and post-office address of the person from whom received. The books shall also show the date, character, and quantity of each sale made, together with the name and address of the person to whom sold and, when consigned to an agent for sale in this state, the date, character, and quantity of the consignment, together with the name and address of the agent and place of consignment. The books shall always be open to inspection by the Department of Revenue. Any person failing to make the sworn statement or making a false statement or failing to keep books in substantial compliance with this section shall be guilty of a misdemeanor and upon conviction therefor shall be fined an amount not exceeding five hundred dollars ($500), and also forfeit to the state three times the amount of the license on the gross sales, but no tax shall be paid to the county.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §634; Acts 1996, No. 96-521, p. 669, §1.)
