Section 285. Special provision as to imposition of tax on certain motor fuel

If a person, firm, association or corporation shall  receive  any  motor  fuel  in such form and under such circumstances as shall preclude
  the collection  of  such  tax  from  a  distributor  by  reason  of  the
  constitution  and  laws  of the United States, and shall thereafter sell
  any such fuel in such manner and under such circumstances as may subject
  the fuel sold to the taxing power of  this  state,  such  person,  firm,
  association  or  corporation  shall  be  considered  a distributor, with
  respect to such sale, and shall make the  same  reports,  pay  the  same
  taxes and be subject to all other provisions of this article relating to
  distributors.