PURPOSE: This rule establishes the new reporting requirements for the accounts which are required to report and pay the inspection fee which the department began 12 CSR 10-7
collecting January 1, 1988 pursuant to section 414.082, RSMo (1986).
- (1) Every person first receiving within this state gasoline, gasoline-alcohol blends, kerosene, aviation turbine fuel, jet fuel or any other motor fuel used in spark-ignition internal combustion engines shall file with the Department of Revenue a report of inspection fee due, to be included as part of the motor fuel distributor report (form DOR-572) and pay the inspection fee on or before the last day of each month following the month the tax accrued.
- (2) The inspection fees shall be paid on all gallons received less exports and sales to other licensed distributors.
- (3) The rate of fee shall be one and one-half cents (1 1/2¢) per fifty (50) gallons. The rate shall be adjusted annually to cover the cost of administration; however, the fee shall not exceed one and one-half cents (1 1/2¢) per barrel. The minimum rate shall be one-half cent (1/2¢) per barrel.
AUTHORITY: section 414.142, RSMo Supp. 1989.* Original rule filed May 20, 1988, effective Sept. 29, 1988. *Original authority: 414.142, RSMo 1987, amended 1993, 1995.