1. (1) Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing:

   1. (a) all deliveries of special fuel within the state during the preceding month; and
   2. (b) the points of origin and original destination.

2. (2) Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission:

   1. (a) the place of the delivery of the consignment;
   2. (b) to whom the consignment was delivered;
   3. (c) the number of gallons of special fuel transported or delivered;
   4. (d) the date of delivery and the name of the consignor and of the consignee; and
   5. (e) any other information the commission may require.

Amended by Chapter 271, 1997 General Session