28-5636. Supplier blanket election
A. A licensed supplier may and a licensed permissive supplier shall make a blanket
election with the department to treat all removals from all of its out-of-state terminals
with a destination in this state as shown on the terminal-issued shipping paper or bill
of lading as if the removals were removed across the rack by the supplier from a terminal
in this state for all purposes.
B. The election provided by this section shall be made by filing a notice of
election with the department.
C. The department shall release a list of electing suppliers under this section on
request by any person.
D. The absence of an election by a supplier under this section in no way relieves
the supplier of responsibility for remitting the tax imposed by this article on the
removal from an out-of-state terminal for import into this state by the supplier.
E. Any supplier that makes the election provided by this section shall precollect
the tax imposed pursuant to this article or the tax imposed pursuant to section 28-8344
on all removals from a qualified terminal on its account as a position holder, or as a
person receiving motor vehicle or aviation fuel from a position holder pursuant to a two
party exchange agreement without regard to the license status of the person acquiring the
motor vehicle or aviation fuel from the supplier, the point or terms of sale or the
character of delivery.
F. Each supplier who elects to precollect tax under this section agrees to waive
any defense that the state lacks jurisdiction to require collection on all out-of-state
sales by the supplier as to which the supplier had knowledge that the shipments were
destined for this state and agrees that this state imposes the requirement pursuant to
this subsection under its general police powers to regulate the movement of motor vehicle
or aviation fuel.
G. Each supplier who elects to precollect tax pursuant to this section is not
subject to any civil penalties or interest imposed pursuant to this article for any
corrections resulting from a diversion of the motor vehicle or aviation fuel from the
original destination as represented by the purchaser or the agent of the purchaser.
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