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 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.