28-5615. Presumption of use


A. For the proper administration of this article and to prevent evasion of the use
fuel tax, it is presumed, until the contrary is established by competent proof under
rules and procedures the director adopts, that all use fuel received into any receptacle
on a motor vehicle from which fuel is supplied to propel the vehicle is consumed in
propelling the vehicle on the highways in this state.


B. If a vendor's dealings in use fuel primarily involve delivery of use fuel into
the fuel tanks of motor vehicles it is presumed, until the contrary is established by
competent proof under rules and procedures the director adopts, that the vendor's total
use fuel acquisitions have been delivered into the fuel tanks of motor vehicles for the
propulsion of the vehicles on the public highways.