Frequently Asked Questions
What are my duties as a Supplier or Permissive Supplier Trustee?
- Fiduciary duty to remit to the Department of Revenue the amount of tax received. If you fail to remit the tax, you are liable for the taxes paid to you.
- Notify a licensed distributor, licensed exporter, or licensed importer who received gasoline or diesel fuel from you during a reporting period of the number of taxable gallons received.
- Notify the Department of Revenue within the time period established by the secretary if a licensed distributor, licensed exporter or licensed importer did not pay the tax.
- Cannot apply the payment of tax to a debt that the person making the payment owes for purchases of gasoline or diesel fuel.