10-47B-181. Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
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/sd/title-10/chapter-10-47/10-47b-181·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A supplier or bulk plant operator who authorizes motor fuel or special fuel sales for export to a person who does not have an appropriate export license which allows the person to export to the destination state indicated on the bill - of - lading issued by the terminal operator shall be assessed up to twice the amount of the tax due.