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.