In general, a notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be:
- (1) provided by the terminal operator to a person who receives dyed diesel fuel at a terminal rack of that terminal operator;
- (2) provided by a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump or bulk plant posted in accordance with the requirements of item (3);
- (3) posted by a seller on a retail pump or bulk plant where it sells dyed diesel fuel for use by its buyer.