28-5626. Suppliers; vendors; licenses
required


A. Except as provided in section 28-5607, a person who acts as a distributor and
who possesses motor fuel on which fuel taxes have not been accrued or collected by a
supplier shall be licensed as a supplier.


B. It is unlawful for a person to engage in business in this state as a supplier,
unless the person has a license issued by the director to engage in that business.


C. A person who sells use fuel for delivery directly into a vehicle fuel tank shall
also be licensed as a vendor and shall maintain separate business records.