License issued by director, nontransferable, display oflicense--transfer of business, procedure--successor to licensee,duties and liabilities--publication list of licensees--recordretention period.
142.899. 1. If the applicant and bond are approved, the directorshall issue a license for the principal place of business and the applicantshall make copies for each business location.
2. A license is valid until suspended, revoked for cause, orcanceled.
3. No license is transferable to another person or to another placeof business. For purposes of this section, a transfer of a majorityinterest in a business association, including corporations, partnerships,trusts, joint ventures and any other business association shall be deemedto be a transfer of any license held by the business association to anotherperson. Any change in ownership of a business association, other than apublicly held business association, shall be reported to the director.
4. Each license shall be preserved and conspicuously displayed at theprincipal place of business for which it is issued.
5. Any person licensed under this chapter shall display his licensenumber on the back of any conveyance of motor fuel.
6. Upon the discontinuance, sale, transfer or change of ownership ofthe business, the license shall be immediately surrendered to the director.Any relocation of the business shall be immediately reported to thedirector.
7. Whenever any person licensed to do business under this chapterdiscontinues, sells, or transfers the business, the licensee shallimmediately notify the director in writing of the discontinuance, sale, ortransfer. The notice shall give the date of discontinuance, sale, ortransfer and in the event of the sale or transfer of the business, the nameand address of the purchaser or transferee. The licensee shall be liablefor all taxes, interest, and penalties that accrue or may be owing and anycriminal liability for misuse of the license that occurs prior tocancellation of the license.
8. The successor to a licensee shall not have liability for itspredecessor if the successor obtains a statement that no tax is due fromthe director prior to making the transfer of interest. All successorsshall be required to withhold a sufficient amount of the purchase money tocover the amount of such taxes, interest or penalties due and unpaid untilsuch time as the former owner or predecessor, whether immediate or not,shall produce a receipt from the director showing that the taxes have beenpaid, or a certificate stating that no taxes are due. If the purchaser ofa business or stock of goods shall fail to withhold the purchase money andremit at the time of purchase all amounts so withheld to the director topay all unpaid taxes, interest and penalties due from the owner orpredecessor, the purchaser shall be personally liable for the payment ofthe taxes, interest and penalties accrued and unpaid on account of theoperation of the business by the former owner and person.
9. The director shall publish without charge a list with monthlyupdates of all licensees, by category.
10. Every licensee, including interstate motor fuel users, shallmaintain and keep for a period of three years records of all transactionsby which motor fuel is received, used, sold, delivered, or otherwisedisposed of, together with invoices, bills of lading, and other pertinentrecords and papers as may be required by the director for reasonableadministration of this chapter. Interstate motor fuel users shall keepsuch records for a further period if so required by a reciprocityagreement.
License issued by director, nontransferable, display oflicense--transfer of business, procedure--successor to licensee,duties and liabilities--publication list of licensees--recordretention period.
142.899. 1. If the applicant and bond are approved, the directorshall issue a license for the principal place of business and the applicantshall make copies for each business location.
2. A license is valid until suspended, revoked for cause, orcanceled.
3. No license is transferable to another person or to another placeof business. For purposes of this section, a transfer of a majorityinterest in a business association, including corporations, partnerships,trusts, joint ventures and any other business association shall be deemedto be a transfer of any license held by the business association to anotherperson. Any change in ownership of a business association, other than apublicly held business association, shall be reported to the director.
4. Each license shall be preserved and conspicuously displayed at theprincipal place of business for which it is issued.
5. Any person licensed under this chapter shall display his licensenumber on the back of any conveyance of motor fuel.
6. Upon the discontinuance, sale, transfer or change of ownership ofthe business, the license shall be immediately surrendered to the director.Any relocation of the business shall be immediately reported to thedirector.
7. Whenever any person licensed to do business under this chapterdiscontinues, sells, or transfers the business, the licensee shallimmediately notify the director in writing of the discontinuance, sale, ortransfer. The notice shall give the date of discontinuance, sale, ortransfer and in the event of the sale or transfer of the business, the nameand address of the purchaser or transferee. The licensee shall be liablefor all taxes, interest, and penalties that accrue or may be owing and anycriminal liability for misuse of the license that occurs prior tocancellation of the license.
8. The successor to a licensee shall not have liability for itspredecessor if the successor obtains a statement that no tax is due fromthe director prior to making the transfer of interest. All successorsshall be required to withhold a sufficient amount of the purchase money tocover the amount of such taxes, interest or penalties due and unpaid untilsuch time as the former owner or predecessor, whether immediate or not,shall produce a receipt from the director showing that the taxes have beenpaid, or a certificate stating that no taxes are due. If the purchaser ofa business or stock of goods shall fail to withhold the purchase money andremit at the time of purchase all amounts so withheld to the director topay all unpaid taxes, interest and penalties due from the owner orpredecessor, the purchaser shall be personally liable for the payment ofthe taxes, interest and penalties accrued and unpaid on account of theoperation of the business by the former owner and person.
9. The director shall publish without charge a list with monthlyupdates of all licensees, by category.
10. Every licensee, including interstate motor fuel users, shallmaintain and keep for a period of three years records of all transactionsby which motor fuel is received, used, sold, delivered, or otherwisedisposed of, together with invoices, bills of lading, and other pertinentrecords and papers as may be required by the director for reasonableadministration of this chapter. Interstate motor fuel users shall keepsuch records for a further period if so required by a reciprocityagreement.
License issued by director, nontransferable, display oflicense--transfer of business, procedure--successor to licensee,duties and liabilities--publication list of licensees--recordretention period.
142.899. 1. If the applicant and bond are approved, the directorshall issue a license for the principal place of business and the applicantshall make copies for each business location.
2. A license is valid until suspended, revoked for cause, orcanceled.
3. No license is transferable to another person or to another placeof business. For purposes of this section, a transfer of a majorityinterest in a business association, including corporations, partnerships,trusts, joint ventures and any other business association shall be deemedto be a transfer of any license held by the business association to anotherperson. Any change in ownership of a business association, other than apublicly held business association, shall be reported to the director.
4. Each license shall be preserved and conspicuously displayed at theprincipal place of business for which it is issued.
5. Any person licensed under this chapter shall display his licensenumber on the back of any conveyance of motor fuel.
6. Upon the discontinuance, sale, transfer or change of ownership ofthe business, the license shall be immediately surrendered to the director.Any relocation of the business shall be immediately reported to thedirector.
7. Whenever any person licensed to do business under this chapterdiscontinues, sells, or transfers the business, the licensee shallimmediately notify the director in writing of the discontinuance, sale, ortransfer. The notice shall give the date of discontinuance, sale, ortransfer and in the event of the sale or transfer of the business, the nameand address of the purchaser or transferee. The licensee shall be liablefor all taxes, interest, and penalties that accrue or may be owing and anycriminal liability for misuse of the license that occurs prior tocancellation of the license.
8. The successor to a licensee shall not have liability for itspredecessor if the successor obtains a statement that no tax is due fromthe director prior to making the transfer of interest. All successorsshall be required to withhold a sufficient amount of the purchase money tocover the amount of such taxes, interest or penalties due and unpaid untilsuch time as the former owner or predecessor, whether immediate or not,shall produce a receipt from the director showing that the taxes have beenpaid, or a certificate stating that no taxes are due. If the purchaser ofa business or stock of goods shall fail to withhold the purchase money andremit at the time of purchase all amounts so withheld to the director topay all unpaid taxes, interest and penalties due from the owner orpredecessor, the purchaser shall be personally liable for the payment ofthe taxes, interest and penalties accrued and unpaid on account of theoperation of the business by the former owner and person.
9. The director shall publish without charge a list with monthlyupdates of all licensees, by category.
10. Every licensee, including interstate motor fuel users, shallmaintain and keep for a period of three years records of all transactionsby which motor fuel is received, used, sold, delivered, or otherwisedisposed of, together with invoices, bills of lading, and other pertinentrecords and papers as may be required by the director for reasonableadministration of this chapter. Interstate motor fuel users shall keepsuch records for a further period if so required by a reciprocityagreement.
