28-5643. Reliance on representations
A. A supplier and a terminal operator are entitled to rely for all purposes of this article on the representation by the transporter, the shipper or the agent of the shipper as to the intended state of destination.
B. The shipper, importer, transporter, agent of the shipper and any purchaser, not the supplier or terminal operator, are jointly liable for any tax otherwise due to this state as a result of a diversion of the motor fuel from the represented destination state.
C. A terminal operator is entitled to rely on the representation of a licensed supplier with respect to the obligation of the supplier to precollect tax and the related shipping paper representation to be as shown on the shipping paper.