§ 285. Special provision as to imposition of tax on certain motor
fuel. If a person, firm, association or corporation shall receive any
motor fuel in such form and under such circumstances as shall preclude
the collection of such tax from a distributor by reason of the
constitution and laws of the United States, and shall thereafter sell
any such fuel in such manner and under such circumstances as may subject
the fuel sold to the taxing power of this state, such person, firm,
association or corporation shall be considered a distributor, with
respect to such sale, and shall make the same reports, pay the same
taxes and be subject to all other provisions of this article relating to
distributors.