Form Mf 04-7 - Motor Fuel Distributor - 5 Day Revocation Page 2
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10FINDINGS OF FACT:
1.
The Department's prima facie case was established by admission into evidence of
Department's Exhibit No. 1, the Notice, under the certificate of the Director of the Department.
(Tr. p. 6)
2.
The Notice states that the Department is revoking the licenses and canceling
ABC’s permit because ABC failed to file a bond in the amount of $227,900 and ABC failed to
submit the required RMFT-2 update application information that the Department requested.
(Dept. Ex. No. 1)
3.
ABC was begun in 1978 as a family business. ABC’s approximate gross annual
sales are $8,000,000. (Tr. p. 9)
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4.
ABC is a “jobbershop.
” It purchases fuel products directly from Amoco and
Marathon and sells the product to farmers, home heating customers, industrial accounts and gas
stations. The gas stations purchase the main portion of ABC’s gas and diesel fuel. (Tr. pp. 9-10)
5.
In February 1998, ABC purchased a high volume truck stop that almost doubled its
motor fuel tax liability. The truck stop was sold in May 2000. (Tr. pp. 12-13)
6.
ABC’s liability for motor fuel with the Department for July 2003, payable on or
before August 20, 2003, as shown in its “RMFT-5 Motor Fuel Distributor/Supplier Tax Return”
was $52,674.64. (Taxpayer’s Ex. No. 2; Tr. p. 18)
7.
ABC’s liability for motor fuel with the Department for August 2003, payable on or
before September 22, 2003 was an overpayment of $8,711. (Taxpayer’s Ex. No. 3; Tr. pp. 17-
18)
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The transcript has (phonetic) after the word.
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