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This entry was published on 2014-09-22
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SECTION 1812-E
Person not registered as a residual petroleum product business
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3
§ 1812-e. Person not registered as a residual petroleum product
business. Any person who, while not registered as a residual petroleum
product business pursuant to the provisions of article thirteen-A of
this chapter, imports or causes any residual petroleum product to be
imported into the state, or produces, refines, manufactures or compounds
residual petroleum product within the state, or makes a sale or use of
residual petroleum product within the state (other than a self-use of
residual petroleum product which has been the subject of a retail sale
to such person) shall be guilty of a misdemeanor. Provided, however, if
the tax liability with respect to such product under such article
thirteen-A is equal to or greater than one thousand dollars, then such
person shall be guilty of a class E felony. Provided, further, if,
within any ninety-day period, residual petroleum product is imported or
caused to be imported into this state or produced, refined,
manufactured, or compounded within the state or sold or used (other than
a self-use of residual petroleum product which has been the subject of a
retail sale to such person) by any person while not so registered as a
residual petroleum product business and the tax liability under such
article thirteen-A with respect to such product so imported, caused to
be imported or produced, refined, manufactured, or compounded during
such ninety-day period totals one thousand dollars or more, then such
person shall be guilty of a class E felony.