10-47B-57. Application for out-of-state supplier's license.
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/sd/title-10/chapter-10-47/10-47b-57·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out - of - state supplier may obtain an out - of - state supplier's license. Application for or possession of an out - of - state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.