(A) If a licensed importer acquires motor fuel subject to the user fee destined for this State which has neither been dyed in accordance with the Internal Revenue Code and the regulations issued under it, nor user fees paid to or accrued by the supplier at the time of removal from the out-of-state terminal, a licensed importer and transporter operating on his behalf shall meet all of the following conditions before entering motor fuel onto the highways of this State by loaded transport truck:

1. (1) The importer or the transporter obtains an import verification number from the department not sooner than twenty-four hours before entering this State.
2. (2) The import verification number is set out prominently and indelibly on the face of each copy of the terminal-issued shipping paper carried on board the transport truck.
3. (3) The terminal origin and the importer's name and address also are set out prominently on the face of each copy of the terminal-issued shipping paper.
4. (4) The terminal-issued shipping paper data otherwise required by this chapter are present; and
5. (5) All user fees imposed by this chapter with respect to previously requested import verification number activity on the account of the importer or the transporter are remitted timely.