1. (A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report.

2. (B) The report must contain:

   1. (1) total volume of net gallons acquired from the authorized supplier user fee-exempt;
   2. (2) identification of authorized supplier;
   3. (3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code;
   4. (4) date of deliveries;
   5. (5) volume delivered;
   6. (6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales;
   7. (7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases;
   8. (8) other information the department may require;
   9. (9) sworn statement by the vendor as to the accuracy of the information contained in the report.

HISTORY: 1995 Act No. 136, Section 2.