SEC. 27-55-525. Applicability to certain acquisitions.

Every person, other than a bonded distributor of special fuel, who shall purchase, or otherwise acquire special fuel within this state on which the tax has not been paid or covered by a bond of a distributor of special fuel, or otherwise exempt, shall be subject with respect to such special fuel, to all the provisions that apply to a bonded distributor of special fuel and shall be further subject to the additional penalties hereinafter provided.

SOURCES: Added by Laws 1999, Ch. 461, Sec. 13, eff. July 1, 1999.