105-449.130. Definitions. The following definitions apply in this Article: (1) Alternative fuel. – A combustible gas or liquid that can be used to generate power to operate a highway vehicle and that is not subject to tax under Article 36C of this Chapter. (1a) Bulk end-user. – A person who maintains storage facilities for alternative […]
105-449.131. List of persons who must have a license. A person may not engage in business in this State as any of the following unless the person has a license issued by the Secretary authorizing the person to engage in that business: (1) A provider of alternative fuel. (2) A bulk end-user. (3) A retailer. […]
105-449.132. How to apply for a license. To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must include the applicant’s name, address, federal employer identification number, and any other information required by the Secretary. An applicant must meet the requirements for obtaining […]
105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses. (a) Who Must Have Bond. – The following applicants for a license must file with the Secretary a bond or an irrevocable letter of credit: (1) An alternative fuel provider. (2) A retailer or a bulk end-user that intends […]
105-449.134. Denial, revocation, or cancellation of license. The Secretary may deny an application for a license or cancel or revoke a license under this Article for the same reasons that the Secretary may deny an application for a license or cancel or revoke a license under Article 36C of this Chapter. The procedure in Article […]
105-449.135. Issuance of license; notification of changes. (a) Issuance. – The Secretary must issue a license to each applicant whose application is approved. A license is not transferable and remains in effect until revoked or cancelled. (b) Notice. – A licensee that stops engaging in this State in the business for which the license was […]
105-449.136. Tax on alternative fuel. (a) Rate. – A tax at the motor fuel rate is imposed on liquid alternative fuel used to operate a highway vehicle by means of a vehicle supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. The tax on liquefied natural gas is […]
105-449.137. Liability for and payment of the tax. (a) Liability. – A bulk end-user or retailer that stores highway and nonhighway alternative fuel in the same storage facility is liable for the tax imposed by this Article. The tax payable by a bulk end-user or retailer applies when fuel is withdrawn from the storage facility. […]
105-449.138. Requirements for bulk end-users and retailers. (a) Informational Return. – A bulk end-user and a retailer must file a quarterly informational return with the Secretary. A quarterly return covers a calendar quarter and is due by the last day of the month that follows the quarter covered by the return. The return must give […]
105-449.139. Miscellaneous provisions. (a) Records. – A licensee must keep a record of all documents used to determine the information provided in a return filed under this Article. The records must be kept for three years from the due date of the return to which the records apply. The records are open to inspection during […]
