PURPOSE: This rule sets forth and defines terms used in rules under this chapter which are not defined in the International Fuel Tax Agreement.

1. (1) When used in this chapter the following words and phrases have the meaning set forth here in this rule:

   1. (A) Agreement means the International Fuel Tax Agreement;
   2. (B) Commission means the Highway Reciprocity Commission established by section 301.273, RSMo (1986);
   3. (C) Director means the Director of Revenue established by Article IV, section 22 of the Missouri Constitution;
   4. (D) Executive director means the secretary of the Highway Reciprocity Commission, as established in section 301.273, RSMo (1986);
   5. (E) IFTA means the International Fuel Tax Agreement;
   6. (F) Licensee means a person who has been issued a license under the IFTA; and
   7. (G) Report means any quarterly calendar fuel tax report required to be filed with the Highway Reciprocity Commission.
2. (2) These definitions are supplemental to the definitions in the IFTA and shall be construed as consistent with the Agreement. In the event of a conflict between these definitions and the Agreement, the Agreement shall control.

AUTHORITY: sections 142.621 and 301.275, RSMo 1986 and 142.617, RSMo Supp. 1990.* Original rule filed Nov. 1, 1991, effective March 9, 1992. *Original authority: 142.617, RSMo 1988, amended 1998 and 301.275, RSMo 1958.