Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing

# (A)

A person (i) blending materials including blendstocks, additives, fuel grade ethanol, and renewable fuels on which the user fee has not been paid, with motor fuels subject to the user fee for which the user fee has been paid or accrued; or (ii) manufacturing or otherwise producing a substitute fuel or diesel fuel, unless dye was added in a manner that conforms to federal requirements established by the Internal Revenue Code and regulations exempting the product from the motor fuel tax pursuant to Section 12-28-710(11) shall remit the user fee imposed by this chapter.

# (B)

A fuel vendor subject to the user fee under subsection (A) shall remit the user fee with the report required pursuant to Section 12-28-1390(B).

# (C)

A person other than a fuel vendor liable for the user fee payable pursuant to subsection (A) shall remit the user fee directly to the department within thirty days of the blending or manufacturing event in accordance with procedures established by the department.

# (D)

A person subject to the user fee payable pursuant to subsection (A) must be licensed by the department as a blender or a manufacturer.

Last amended: 1995 Act No. 136, SECTION 2; 2006 Act No. 386, SECTION 18.I, eff July 1, 2006; 2006 Act No. 386, SECTION 36.D, eff June 14, 2006.

Source: view the official text

In this chapter (40 sections)

Full table of contents →