User fees collected and remitted by supplier; due date; late user fees

# (A)

The user fee imposed by Section 12-28-310 measured by motor fuel subject to the user fee removed by a licensed supplier from a terminal or refinery in this State other than a bulk transfer, must be collected and remitted to the State by the supplier, as shown in the terminal operator's records, who removes the gallons subject to the user fee.

# (B)

The supplier and each reseller shall list the amount of user fees as a separate line item on all invoices or billings.

# (C)

All user fees to be paid by a supplier with respect to gallons removed on his account during a calendar month is due and payable before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday in which case the liability is due the next succeeding business day.

# (D)

A supplier shall give notification of late user fees remitted to the supplier by an eligible purchaser and give timely notification to the department of late remittances if that supplier previously gave notice to the department of an uncollectible user fee amount pursuant to Section 12-28-940(B).

Last amended: 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4F.

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