452A.9  Report from persons not licensed as suppliers, restrictive suppliers, or importers.

Every person other than a licensed supplier, restrictive supplier, or importer, who purchases, brings into this state, or otherwise acquires within this state motor fuel or undyed special fuel, not otherwise exempted, which the person has knowingly not paid or incurred liability to pay either to a licensee or to a dealer the motor fuel or special fuel tax, shall be subject to the provisions of this division that apply to suppliers, restrictive suppliers, and importers of motor fuel or undyed special fuel and shall make the same reports and tax payments and be subject to the same penalties for delinquent reporting or nonreporting or delinquent payment or nonpayment as apply to suppliers, restrictive suppliers, and importers.

Section History: Early form

  [C31, § 5093-c2; C35, § 5093-f6; C39, § 5093.06; C46, 50, 54, § 324.8, 324.9; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.9]

Section History: Recent form

  C93, § 452A.9

  95 Acts, ch 155, §20, 44


  1995 amendments effective January 1, 1996; 95 Acts, ch 155, §44

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