PURPOSE: This rule sets forth the record keeping requirements of special fuel dealers and users, as well as their responsibilities to file monthly and quarterly reports with the director of revenue. (1) Special fuel distributors, retailers and special fuel users shall keep accurate records of all purchases, sales, other dispositions, inventories and use of fuel for a period of at least three (3) years. The records shall include the mileage traveled and special fuel acquired in this state and in all states by interstate users of special fuel together with an accurate computation of the miles traveled per gallon of special fuel consumed.

1. (2) The director of revenue is authorized to examine these reports and the books and records and equipment of any person who distributes, transports or stores special fuel to determine whether or not Chapter 142, RSMo has been complied with. The examination is authorized during the regular business hours of distributors, special fuel users or other persons.
2. (3) Persons who operate entirely intrastate and purchase all special fuel that they consume on a tax-paid basis and the fuel is placed into the motor vehicle fuel supply receptacle need not become licensed nor file reports; however, this person shall keep sufficient records related to the mileage driven for each vehicle using special fuels and tax-paid fuel invoices for each vehicle. Records of fuel purchased and mileage driven must be maintained for a period of three (3) years.
3. (4) Sales of special fuel to retailers are subject to special fuel tax. Special fuel retailers who acquire special fuel for resale are presumed to have delivered all this fuel into the fuel supply receptacles of motor vehicles for their propulsion upon the public highways.

AUTHORITY: section 142.621, RSMo 1986. Regulations 2–4 were filed July 17, 1972, effective July 27, 1972. Amended: Filed Nov. 9, 1983, effective March 11, 1984. Amended: Filed Sept. 8, 1989, effective Jan. 26, 1990. Consolidated Freightways Corp. of Delaware v. State, 503 SW2d 1 (Mo. banc 1972) cert. denied 412 U.S. 919. The Department of Revenue’s interpretation of the 1965 Motor Vehicle Fuel Tax Act as applying to special fuels as well as motor fuels should be given serious consideration by the courts in construing the intent of the Act, as a rule of statutory construction. However, this rule of statutory construction is applied only to statutes or constitutional provisions which are ambiguous or uncertain. We do not find the 1965 Act to be reasonably susceptible to different constructions; thus there is no ambiguity and no occasion to apply the rule of administrative interpretation. 12 CSR 10-7