Marking requirements for dyed diesel fuel storage facilities

# (a)

A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark each visible storage tank and each dispensing device with the phrase "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use," or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle.

# (b)

The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.

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In this chapter (40 sections)

11-14C-26 · Informational returns of terminal operators
11-14C-27 · Informational returns of motor fuel transporters
11-14C-28 · Exports
11-14C-29 · Identifying information required on return
11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
11-14C-31 · Claiming refunds
11-14C-32 · Payment of refund
11-14C-33 · General procedure and administration; crimes and penalties
11-14C-34 · Shipping documents; transportation of motor fuel; civil…
11-14C-35 · Import confirmation number; civil penalty
11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
11-14C-38 · Engaging in business without a license; civil penalty
11-14C-39 · Preventing a person from obtaining a license; civil penalty
11-14C-40 · Filing a false return; failure to file return; civil penalty
11-14C-41 · Willful commission of prohibited acts; criminal penalties
11-14C-42 · Unlawful importing, transportation, delivery, storage or…
11-14C-43 · Record-keeping requirements
11-14C-44 · Inspection of records
11-14C-45 · Authority to inspect
11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
11-14C-47 · Disposition of tax collected; dedicated receipts; reports
11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
11-15-1 · General consumers sales and service tax imposed
11-15-1A · Legislative findings
11-15-2 · Definitions
11-15-3 · Amount of tax; allocation of tax and transfers
11-15-3A · Rate of tax on food and food ingredients intended for human…
11-15-3B · Exceptions to reduced rate of tax on food and food…
11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
11-15-4 · Purchaser to pay; accounting by vendor
11-15-4A · Noncollection of tax; liability of vendor
11-15-4B · Liability of purchaser; assessment and collection
11-15-4C · Collection of fee in addition to the consumers sales tax for…
11-15-5 · Total amount collected is to be remitted
11-15-5A · 11-15-5A
11-15-6 · Vendor must show sale or service exempt; presumption
11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
11-15-7A · Tax on the manufacture, sale and installation of modular…
11-15-8 · Furnishing of services included; exceptions

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