142.893. 1. Each person, except suppliers, desiring to export motorfuel to a destination outside of this state shall first obtain adistributor's license. Such license shall be conditioned upon that personholding an appropriate license to import the motor fuel into thedestination state, unless all motor fuel exported is subject to aprecollection agreement with a supplier to collect the destination statetax and the destination state does not require a license to import. Thetax on the motor fuel imported shall not be considered part of potentialliability for calculation of the bond required of a distributor's licenseif all of the motor fuel is subject to one or more tax precollectionagreements to remit the destination motor fuel tax of this state to thesupplier as trustee with respect to the exports.
2. Each person desiring to deliver dyed or undyed motor fuel intothis state on behalf of such person, for the account of that person, or forresale to a purchaser in this state, from another state in a fuel transporttruck or in a pipeline or barge shipment into storage facilities other thana qualified terminal, shall first make application for and obtain adistributor's license.
3. A person desiring to import motor fuel to a destination in thisstate from another state, and who has not entered into an agreement toremit the motor fuel tax of this state to the supplier or permissivesupplier as trustee with respect to the imports, shall do the following:
(1) Obtain a distributor's license;
(2) Obtain an import verification number from the director no soonerthan twenty-four hours prior to entering the state for each separate importinto this state, but in any event the number shall be obtained prior toentering this state;
(3) Display the handwritten import verification number on theterminal-issued shipping document required in accordance with section142.929; and
(4) Comply with the payment requirements under section 142.836.
4. Any person blending any motor fuel for sale is required to obtaina license as a distributor.
5. A distributor's license is a prerequisite to making the electionpermitted in section 142.848.
142.893. 1. Each person, except suppliers, desiring to export motorfuel to a destination outside of this state shall first obtain adistributor's license. Such license shall be conditioned upon that personholding an appropriate license to import the motor fuel into thedestination state, unless all motor fuel exported is subject to aprecollection agreement with a supplier to collect the destination statetax and the destination state does not require a license to import. Thetax on the motor fuel imported shall not be considered part of potentialliability for calculation of the bond required of a distributor's licenseif all of the motor fuel is subject to one or more tax precollectionagreements to remit the destination motor fuel tax of this state to thesupplier as trustee with respect to the exports.
2. Each person desiring to deliver dyed or undyed motor fuel intothis state on behalf of such person, for the account of that person, or forresale to a purchaser in this state, from another state in a fuel transporttruck or in a pipeline or barge shipment into storage facilities other thana qualified terminal, shall first make application for and obtain adistributor's license.
3. A person desiring to import motor fuel to a destination in thisstate from another state, and who has not entered into an agreement toremit the motor fuel tax of this state to the supplier or permissivesupplier as trustee with respect to the imports, shall do the following:
(1) Obtain a distributor's license;
(2) Obtain an import verification number from the director no soonerthan twenty-four hours prior to entering the state for each separate importinto this state, but in any event the number shall be obtained prior toentering this state;
(3) Display the handwritten import verification number on theterminal-issued shipping document required in accordance with section142.929; and
(4) Comply with the payment requirements under section 142.836.
4. Any person blending any motor fuel for sale is required to obtaina license as a distributor.
5. A distributor's license is a prerequisite to making the electionpermitted in section 142.848.
142.893. 1. Each person, except suppliers, desiring to export motorfuel to a destination outside of this state shall first obtain adistributor's license. Such license shall be conditioned upon that personholding an appropriate license to import the motor fuel into thedestination state, unless all motor fuel exported is subject to aprecollection agreement with a supplier to collect the destination statetax and the destination state does not require a license to import. Thetax on the motor fuel imported shall not be considered part of potentialliability for calculation of the bond required of a distributor's licenseif all of the motor fuel is subject to one or more tax precollectionagreements to remit the destination motor fuel tax of this state to thesupplier as trustee with respect to the exports.
2. Each person desiring to deliver dyed or undyed motor fuel intothis state on behalf of such person, for the account of that person, or forresale to a purchaser in this state, from another state in a fuel transporttruck or in a pipeline or barge shipment into storage facilities other thana qualified terminal, shall first make application for and obtain adistributor's license.
3. A person desiring to import motor fuel to a destination in thisstate from another state, and who has not entered into an agreement toremit the motor fuel tax of this state to the supplier or permissivesupplier as trustee with respect to the imports, shall do the following:
(1) Obtain a distributor's license;
(2) Obtain an import verification number from the director no soonerthan twenty-four hours prior to entering the state for each separate importinto this state, but in any event the number shall be obtained prior toentering this state;
(3) Display the handwritten import verification number on theterminal-issued shipping document required in accordance with section142.929; and
(4) Comply with the payment requirements under section 142.836.
4. Any person blending any motor fuel for sale is required to obtaina license as a distributor.
5. A distributor's license is a prerequisite to making the electionpermitted in section 142.848.
