§ 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.
§105‑449.98. Duties of supplier concerning payments by distributors,exporters, and importers.
(a) As Fiduciary. Asupplier has a fiduciary duty to remit to the Secretary the amount of tax paidto the supplier by a licensed distributor, licensed exporter, or licensedimporter. A supplier is liable for taxes paid to the supplier by a licenseddistributor, licensed exporter, or licensed importer.
(b) Notice of FuelReceived. A supplier must notify a licensed distributor, a licensed exporter,or a licensed importer that received motor fuel from the supplier during areporting period of the number of taxable gallons received. The supplier mustgive this notice after the end of each reporting period and before the licenseholder must remit to the supplier the amount of tax due on the fuel.
(c) Notice toDepartment. A supplier of motor fuel at a terminal must notify the Departmentwithin 10 business days after a return is due of any licensed distributors,licensed exporters, or licensed importers that did not pay the tax due thesupplier when the supplier filed the return. The notice must be transmitted tothe Department in the form required by the Department.
(d) PaymentApplication. A supplier that receives a payment of tax from a licenseddistributor, a licensed exporter, or a licensed importer may not apply thepayment to a debt that person owes the supplier for motor fuel purchased fromthe supplier. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647,s. 33; 1997‑60, s. 16.)