(a) As Fiduciary.--A supplier has a fiduciary duty to remit to the Secretary the amount
of tax paid to the supplier by a licensed distributor, licensed exporter, or licensed
importer. A supplier is liable for taxes paid to the supplier by a licensed distributor, licensed
exporter, or licensed importer.
(b) Notice of Fuel Received.--A supplier must notify a licensed distributor, a licensed
exporter, or a licensed importer that received motor fuel from the supplier during
a reporting period of the number of taxable gallons received. The supplier must give this notice after the end of each reporting period and before
the licensee must remit to the supplier the amount of tax due on the fuel.
(c) Notice to Department.--A supplier of motor fuel at a terminal must notify the
Department within 10 business days after a return is due of any licensed distributors,
licensed exporters, or licensed importers that did not pay the tax due the supplier
when the supplier filed the return. The notice must be transmitted to the Department in the form required by the Department.
(d) Payment Application.--A supplier that receives a payment of tax from a licensed
distributor, a licensed exporter, or a licensed importer may not apply the payment
to a debt that person owes the supplier for motor fuel purchased from the supplier.
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.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.