(a) Election.--An out-of-state supplier that is not required to have a license under
this Part may elect to have a license and thereby become a permissive supplier. An out-of-state supplier that does not make this election may not act as a permissive
supplier for motor fuel that is removed at a terminal in another state and has this
State as its destination state.
(b) Effect.--By obtaining a license as a permissive supplier, the permissive supplier
agrees to be subject to the same requirements as a supplier and to all of the following
with respect to motor fuel that is removed by the permissive supplier at a terminal
located in another state and has this State as its destination state:
(1) To collect the excise tax due this State on the fuel and to waive any defense
that the State lacks jurisdiction to require the supplier to collect the excise tax
due this State under this Article on the fuel.
(2) To report and pay the tax due on the fuel in the same manner as if the removal
had occurred at a terminal located in this State.
(3) To keep records of the removal of the fuel and submit to audits concerning the
fuel as if the removal had occurred at a terminal located in this State.
(4) To report removals of fuel received by a person who is not licensed in the state
where the removal occurred.
(c) Limited Jurisdiction.--A supplier that makes the election allowed by this section
acknowledges that the State imposes the requirements listed in subsection (b) of this
section on the supplier under its general police power set out in Article 3 of Chapter 119 of the General Statutes to regulate the quality of motor fuel and thereby promote public health and safety. A supplier that makes the election allowed by this section submits to the jurisdiction
of the State only for the administration of this Article.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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