A. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license under subsection C or F of Section 36 of this act,¹ or as otherwise provided, within thirty (30) days, make a report as required under this act² marked “Final Report”, and shall pay all motor fuel taxes and penalties that may be due the state except as may otherwise be provided by law.

B. The payment shall be made to the Commission in accordance with Section 30 of this act.³

C. For purposes of this section, any person who was licensed to remit motor fuel taxes by this state prior to the effective date of this act⁴ and who is not licensed as a supplier under this act shall be deemed to have the license terminated under this section as of the effective date of this act.

D. Any former licensee shall be given the opportunity to apply for eligible purchaser status as provided in Sections 22 and 23 of this act,⁵ prior to the effective date of this act. Should such determination not be complete before the effective date, collection of tax shown on the final report of the former license shall be delayed until the determination is complete. However, the final report shall be due not later than thirty (30) days after a denial of eligible purchaser status under Section 30 of this act becomes final.