§ 68-500.11. Perfecting exemption for exports.  


Latest version.
  • The exemption for exports:

    1.  Under paragraph 1 of Section 10 of this act, shall be perfected by a deduction on the report of the supplier or licensed exporter which is otherwise responsible for the tax on removal of the product from a terminal or refinery in this state;

    2.  Under paragraph 3 of Section 10 of this act, shall be perfected by the exporter by a refund claim if the claim in the aggregate month to date exceeds One Thousand Dollars ($1,000.00) upon a refund application made to the Commission within three (3) years; or

    3.  Under paragraph 2 of Section 10 of this act, shall be perfected by the unlicensed exporter, if a diversion by an unlicensed exporter, upon a refund application made to the Commission within three (3) years.

Added by Laws 1996, c. 345, § 11, eff. Oct. 1, 1996.