§818.17.  Backup tax; liability

A.  The tax levied pursuant to this Subpart is levied on the following:

(1)  Dyed diesel fuel that is used to operate a highway vehicle for a taxable use allowed under 26 USC 4082 and the regulations adopted thereunder.

(2)  Gasoline or diesel fuel that was allowed an exemption from the tax and was then used or consumed in a taxable manner.

(3)  Aviation fuel that is used for fuel other than for fuel in an aircraft.

(4)  Diesel fuel that is used to operate a highway vehicle after an application for a refund of taxes paid on the diesel fuel is made or allowed on the basis that the diesel fuel was used for an off-highway purpose.

(5)  Kerosene and aviation fuel not previously taxed that is used for fuel in a highway vehicle.

B.  The person that uses untaxed or refund gasoline or diesel fuel that is taxable under this Section is liable for the tax.  If the seller of the gasoline or diesel fuel taxable under this Section knew or had reason to know that the fuel would be used for a purpose that is taxable under this Section, the user and the seller are jointly and severally liable for the tax.

C.  The tax imposed by this Section shall be paid at the time and in the manner prescribed by the secretary and is in addition to any other penalty imposed pursuant to this Chapter.

Acts 2005, No. 252, §1, eff. July 1, 2006.