PURPOSE: The director of the Department of Revenue is charged with the responsibility to determine that every application for registration of a motor vehicle contains all the information required by law. It is required in certain areas of the state, as part of the annual motor vehicle inspection certificate required for registration, that motor vehicles be tested to determine that the emission system is functioning within specified standards. Certain corporations based within the emission system inspection areas operate motor vehicles which are situated outside of the emission system inspection areas. This rule provides that the emission system inspection requirement does not apply to corporate motor vehicles based and operated exclusively outside of emission system areas.

1. (1) The requirement that an application for registration of a motor vehicle within an emission system inspection area contain a certificate of emission system inspection shall not apply to motor vehicles owned by corporations based within the inspection areas only upon presentation of the following:

   1. (A) A notarized affidavit stating that the motor vehicle in question is based and operated exclusively in an area of the state not subject to emission system inspection requirements; and
   2. (B) A tax receipt or certified collector’s statement showing that the state and county tangible personal property taxes for the preceding year have been paid by the applicant in the county where the motor vehicle(s) is situated or that no taxes were due.

AUTHORITY: sections 137.095, 301.025, 301.130 and 307.366, RSMo 1986.* Original rule filed Jan. 8, 1985, effective June 13, 1985.

*Original authority 137.095, RSMo 1977, amended 1983, 1985, 1989; 301.025, RSMo 1951, amended 1974, 1984, 1987; 301.130, RSMo 1939, amended 1947, 1949, 1951, 1969, 1977, 1981, 1983, 1986, 1987; and 307.366, RSMo 1983, amended 1984, 1988.