§ 68-500.41. Exporter reports.

A.  Each person licensed as an exporter shall file by the twenty-seventh day of each month reports with the Commission on forms prescribed and furnished by the Commission concerning the amount of motor fuel exported from this state.

B.  The report shall contain the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:

1.  All shipments of motor fuel removed from a terminal in this state for direct delivery outside of this state by the licensed exporter, sorted by state of destination;

2.  The gallons delivered to taxing jurisdictions outside this state out of bulk plant storage, and whether by transport truck or tank wagon;

3.  The name and federal employer identification number of the person receiving the exported motor fuel from the exporter;

4.  The date of the shipments; and

5.  The carrier name or alpha code and carrier federal identification number.

The Commission may, in addition, require the reporting of any other information it considers reasonably necessary to the enforcement of this act.  The Commission may waive this reporting requirement if it finds the reports unnecessary to the administration of this act.

Added by Laws 1996, c. 345, § 41, eff. Oct. 1, 1996.