Who has to file tax security?
Persons who must pay fuels tax to DMV or to a supplier/alternative fuel provider must file tax security with DMV. If you choose to defer your tax payments to your alternative fuel provider, you must file tax security with DMV. The following licensees must file. • Supplier • Terminal Operator • Bonded Importer • Fuel Alcohol Provider • Occasional Importer • Distributor • Blender • Aviation Consumer • Alternative Fuel Provider or Alternative Fuels Retailer who fuels highway and non-highway vehicles from the same storage tank or elects to defer payment to the provider. • Alternative Fuel Bulk User • Any combination of the above activities.
