PURPOSE: This rule clarifies the reporting requirements of special fuel terminal operators pursuant to section 142.573.6. and 142.573.7., RSMo.
- (1) The special fuel terminal operator report must contain information similar to that required under section 142.295, RSMo, pertaining to motor fuel terminal operators.
- (2) The provisions of section 142.551, RSMo shall apply to terminal operators regarding fuel not sold to a licensed distributor nor accounted for as shrinkage or handling, and the fuel will be subject to the tax under the provisions of section 142.372, RSMo.
AUTHORITY: sections 142.621, RSMo 1986 and 142.573.6 and 142.573.7, RSMo Supp. 1989. Original rule filed March 22, 1989, effective Sept. 11, 1989.