Supplier's blanket election to treat all removals as removals acrossthe rack from a terminal in this state--notice--director's list ofelecting suppliers--precollection of tax by supplier.
142.839. 1. Any licensed supplier or licensed permissive suppliermay make a blanket election with the director to treat all removals fromall of its out-of-state terminals with a destination in this state as shownon the terminal-issued shipping paper as if the removals were removedacross the rack by the supplier from a terminal in this state for allpurposes.
2. The election provided by this section shall be made by filing a"notice of election" with the director.
3. The director shall publish a list of electing suppliers pursuantto this section.
4. The absence of an election by a supplier in accordance with thissection shall in no way relieve the supplier of responsibility forremitting the tax imposed by this chapter upon the removal from anout-of-state terminal for import into this state by the supplier.
5. Any supplier which makes the election provided by this sectionshall precollect the tax imposed by this chapter on all removals from aqualified terminal on its account as a position holder, or as a personreceiving fuel from a position holder pursuant to a terminal bulk transferwithout regard to the license status of the person acquiring the fuel fromthe supplier, the point or terms of sale, or the character of delivery.
6. Each supplier who elects to precollect tax pursuant to thischapter agrees to waive any defense that the state lacks jurisdiction torequire collection on all out-of-state sales by such person as to which theperson had knowledge that the shipments were destined for this state andthat this state imposes the requirement pursuant to this subsection underits general police powers to regulate the movement of motor fuels.
7. Each supplier who elects to precollect tax pursuant to thischapter shall not be subject to any civil penalties or interest imposedpursuant to this chapter for any corrections resulting from a diversion ofthe motor fuel from the original destination as represented by thepurchaser or the agent of the purchaser. However, the supplier andexporter in accordance with this subsection may, by mutual agreement,permit the supplier to assume the liability of the exporter and adjust thetaxes of the exporter payable to the supplier.
Supplier's blanket election to treat all removals as removals acrossthe rack from a terminal in this state--notice--director's list ofelecting suppliers--precollection of tax by supplier.
142.839. 1. Any licensed supplier or licensed permissive suppliermay make a blanket election with the director to treat all removals fromall of its out-of-state terminals with a destination in this state as shownon the terminal-issued shipping paper as if the removals were removedacross the rack by the supplier from a terminal in this state for allpurposes.
2. The election provided by this section shall be made by filing a"notice of election" with the director.
3. The director shall publish a list of electing suppliers pursuantto this section.
4. The absence of an election by a supplier in accordance with thissection shall in no way relieve the supplier of responsibility forremitting the tax imposed by this chapter upon the removal from anout-of-state terminal for import into this state by the supplier.
5. Any supplier which makes the election provided by this sectionshall precollect the tax imposed by this chapter on all removals from aqualified terminal on its account as a position holder, or as a personreceiving fuel from a position holder pursuant to a terminal bulk transferwithout regard to the license status of the person acquiring the fuel fromthe supplier, the point or terms of sale, or the character of delivery.
6. Each supplier who elects to precollect tax pursuant to thischapter agrees to waive any defense that the state lacks jurisdiction torequire collection on all out-of-state sales by such person as to which theperson had knowledge that the shipments were destined for this state andthat this state imposes the requirement pursuant to this subsection underits general police powers to regulate the movement of motor fuels.
7. Each supplier who elects to precollect tax pursuant to thischapter shall not be subject to any civil penalties or interest imposedpursuant to this chapter for any corrections resulting from a diversion ofthe motor fuel from the original destination as represented by thepurchaser or the agent of the purchaser. However, the supplier andexporter in accordance with this subsection may, by mutual agreement,permit the supplier to assume the liability of the exporter and adjust thetaxes of the exporter payable to the supplier.
Supplier's blanket election to treat all removals as removals acrossthe rack from a terminal in this state--notice--director's list ofelecting suppliers--precollection of tax by supplier.
142.839. 1. Any licensed supplier or licensed permissive suppliermay make a blanket election with the director to treat all removals fromall of its out-of-state terminals with a destination in this state as shownon the terminal-issued shipping paper as if the removals were removedacross the rack by the supplier from a terminal in this state for allpurposes.
2. The election provided by this section shall be made by filing a"notice of election" with the director.
3. The director shall publish a list of electing suppliers pursuantto this section.
4. The absence of an election by a supplier in accordance with thissection shall in no way relieve the supplier of responsibility forremitting the tax imposed by this chapter upon the removal from anout-of-state terminal for import into this state by the supplier.
5. Any supplier which makes the election provided by this sectionshall precollect the tax imposed by this chapter on all removals from aqualified terminal on its account as a position holder, or as a personreceiving fuel from a position holder pursuant to a terminal bulk transferwithout regard to the license status of the person acquiring the fuel fromthe supplier, the point or terms of sale, or the character of delivery.
6. Each supplier who elects to precollect tax pursuant to thischapter agrees to waive any defense that the state lacks jurisdiction torequire collection on all out-of-state sales by such person as to which theperson had knowledge that the shipments were destined for this state andthat this state imposes the requirement pursuant to this subsection underits general police powers to regulate the movement of motor fuels.
7. Each supplier who elects to precollect tax pursuant to thischapter shall not be subject to any civil penalties or interest imposedpursuant to this chapter for any corrections resulting from a diversion ofthe motor fuel from the original destination as represented by thepurchaser or the agent of the purchaser. However, the supplier andexporter in accordance with this subsection may, by mutual agreement,permit the supplier to assume the liability of the exporter and adjust thetaxes of the exporter payable to the supplier.
