28-5605. Use fuel tax collection; fuel
dispenser labels; civil penalty
A. A vendor shall not collect more than the use fuel tax imposed pursuant to
section 28-5606, subsection B, paragraph 1 from a person who purchases use fuel for use
in the propulsion of a light class motor vehicle on a highway in this state or for use in
the propulsion of a use class motor vehicle that is exempt pursuant to section 28-5432
from the weight fee prescribed in section 28-5433 on a highway in this state.
B. Subject to the following, vendors shall label use fuel dispensers pursuant to
standards established by the department of weights and measures:
1. Labels on use fuel dispensers shall notify the purchaser of the state use fuel
tax rate. The department of transportation shall provide the use fuel dispenser labels to
vendors.
2. If the vendor only sells use fuel to light class motor vehicles or use class
motor vehicles that are exempt pursuant to section 28-5432 from the weight fee prescribed
in section 28-5433, or both, the vendor shall post that limitation and include the tax
rate prescribed in section 28-5606, subsection B, paragraph 1.
3. If light class motor vehicles and use class motor vehicles are allowed to fuel
at the same use fuel dispenser, the vendor shall include the tax rate prescribed in
section 28-5606, subsection B, paragraph 2 and post a notice that the tax rate for light
class motor vehicles and use class motor vehicles that are exempt pursuant to section
28-5432 from the weight fee prescribed in section 28-5433 is the tax rate prescribed in
section 28-5606, subsection B, paragraph 1.
4. If the vendor prohibits light class motor vehicles or use class motor vehicles
from dispensing fuel from a specific fuel dispenser, the vendor shall post that
prohibition.
5. In addition to posting a sign on a use fuel dispenser that indicates that the
price of the use fuel dispensed from that dispenser includes the applicable federal and
state taxes, a vendor that dispenses use fuel from a cardlock facility shall require the
purchaser of use fuel for light class motor vehicles or use class motor vehicles that are
exempt pursuant to section 28-5432 from the weight fee prescribed in section 28-5433, or
both, to complete a declaration of status in a form and a manner approved by the
director. For the purposes of this paragraph, "cardlock facility" means a use fuel vendor
that satisfies all of the following:
(a) Is licensed in this state.
(b) Sells only to preapproved purchasers of use fuel who have been issued cards,
keys or other controlled access to identify the exclusive withdrawal of that particular
purchaser.
(c) Does not have a representative on the premises to observe the withdrawal of use
fuel from the vendor's storage.
(d) Measures volumes of fuel dispensed by pump meters or other accurate recording
devices.
C. A vendor who violates subsection B of this section is subject to a civil penalty
of one hundred dollars for each day the violation continues.
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