TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2403.  Receipt of motor fuel — Determination. Motor fuel is received as follows:

(1)  (a) Motor fuel produced, refined, manufactured, blended or compounded by any person or stored at a pipeline terminal in this state by any person is received by that person when it is loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment or when it is placed into any tank or other container from which sales or deliveries not involving transportation are made.

(b)  Motor fuel is received by a person other than the person designated in subsection (1)(a) of this section in the following circumstances:

(i)  Motor fuel delivered from a pipeline terminal in this state to a licensed distributor is received by the licensed distributor to whom it is first delivered.

(ii) Motor fuel delivered to a person who is not a licensed distributor for the account of a person that is so licensed, is received by the licensed distributor for whose account it is shipped.

(2)  Notwithstanding the provisions of subsection (1) above, motor fuel shipped or delivered from a refinery or pipeline terminal to another refinery or pipeline terminal, is not received by reason of that shipment or delivery.

(3)  Any product other than motor fuel that is blended to produce motor fuel other than at a refinery or pipeline terminal in this state is received by the person who is the owner of the blended fuel after the blending is completed.

(4)  (a) Motor fuel imported into this state, other than fuel placed in storage at a refinery or pipeline terminal in this state, is received at the time the fuel arrives in this state by the person who is, at the time of arrival, the owner of the fuel.

(b)  Motor fuel imported into this state by a licensed distributor and delivered directly to a person not a licensed distributor is received by the licensed distributor importing that fuel into this state at the time the fuel arrives in this state.

(c)  Fuel arrives in this state at the time it crosses the border of this state.

History:

[63-2403, added 1983, ch. 158, sec. 4, p. 443; am. 1997, ch. 85, sec. 1, p. 204; am. 2002, ch. 174, sec. 4, p. 512.]