Mo. Code Regs. Ann. tit. 12, ch. 10-7 – Special Motor Fuel Use Tax | Midpage

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Missouri Code of State Regulations

Chapter 7

Mo. Code Regs. Ann. tit. 12, ch. 10-7

Special Motor Fuel Use Tax

Director of Revenue

12 CSR 10-7.010Revocation of Private Rulings (Rescinded July 30, 2018)12 CSR 10-7.020Tax-Paid Purchases by Special Fuel Dealers and Users (Rescinded May 11, 1989)12 CSR 10-7.030Record Keeping and Filing of Reports (Rescinded July 30, 2018)12 CSR 10-7.040Single Trip Permits (Rescinded July 30, 2018)12 CSR 10-7.050Lessors and Lessees of Motor Vehicles (Rescinded July 30, 2018)12 CSR 10-7.060Verification of Fleet Mileage—Acceptable Source Documentation (Rescinded July 30, 2018)12 CSR 10-7.070Use of Motor Fuel and Special Fuel in Same Vehicle (Rescinded July 30, 2018)12 CSR 10-7.080Who Must Obtain Decals (Rescinded September 11, 1989)12 CSR 10-7.090Reporting Requirements for LP Gas Users and Dealers (Rescinded May 11, 1989)12 CSR 10-7.100Missouri Motor Fuel/Special Fuel Tax License (Rescinded July 30, 2018)12 CSR 10-7.110Special Fuel Used in Private Passenger Automobiles (Rescinded May 11, 1989)12 CSR 10-7.120Charter Bus Defined (Rescinded September 11, 1989)12 CSR 10-7.130Special Fuel-Powered 26,000 Lbs., 2-Axle Truck Exemption—Pickups and Moving Vehicles (Rescinded July 30, 2018)12 CSR 10-7.140Credit or Refund of Special Fuel Tax Used in Power Takeoff Units (Rescinded May 11, 1989)12 CSR 10-7.150Methods for Determining Special Fuel Used in Power Takeoff Units (Rescinded July 30, 2018)12 CSR 10-7.160Records (Rescinded July 30, 2018)12 CSR 10-7.170Sales Tax Applies When Fuel Tax Does Not (Rescinded April 30, 2009)12 CSR 10-7.180Retail Dealer Licensing/Reporting Requirements: Multiple Locations (Rescinded May 30, 2004)12 CSR 10-7.190Fuel Inspection Fee (Rescinded March 30, 2024)12 CSR 10-7.200Auxiliary Equipment Exemption (Rescinded July 30, 2018)12 CSR 10-7.210Waterway or Pipeline Terminal Operators (Rescinded May 30, 2004)12 CSR 10-7.220Special Fuel Inventory Subject to Tax (Rescinded May 30, 2004)12 CSR 10-7.230Special Fuel Users Not Subject to Licensure in Their Base State (Rescinded July 30, 2018)12 CSR 10-7.240Exemption Certificates 12 CSR 10-7.250Special Fuel Tax Refund Claims—Purchasers Claiming Refunds of Tax Paid on Fuel Used for Nonhighway Purposes (Rescinded April 30, 2009)12 CSR 10-7.260LP Gas or Natural Gas Decals (Rescinded April 30, 2009)12 CSR 10-7.270Special Fuel Distributors (Rescinded July 30, 2018)12 CSR 10-7.280Sale of Special Fuel to Dual Users (Rescinded July 30, 2018)12 CSR 10-7.290Special Fuel Reporting Option (Rescinded May 30, 2004)12 CSR 10-7.300Motor Fuel and Special Fuel Transporters (Rescinded March 30, 2024)12 CSR 10-7.310Release of Bonding Requirements (Rescinded May 30, 2004)12 CSR 10-7.320Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo 12 CSR 10-7.330Minimum/Maximum Bond Amounts (Rescinded May 30, 2004)