PURPOSE: This rule sets forth the procedures to be followed by a licensee in filing quarterly fuel tax reports.

1. (1) The licensee shall file a report with the Highway Reciprocity Commission each calendar quarter. Quarterly reports required to be filed by this rule and the Agreement shall be filed as follows:

   1. (A) First quarter reports are due on or before April 30;
   2. (B) Second quarter reports are due on or before July 31;
   3. (C) Third quarter reports are due on or before October 31; and
   4. (D) Fourth quarter reports are due on or before January 31.
2. (2) If any date for filing a quarterly report shall fall on a Saturday, Sunday or legal holiday, the deadline shall be the next day which is neither a Saturday, Sunday nor legal holiday.
3. (3) Every licensee shall file a report every quarter, even if the licensee conducted no operations that quarter.
4. (4) Quarterly report forms shall be provided to the licensee at no charge at least thirty (30) days prior to the due date. Failure to receive the authorized report form does not relieve the licensee of the obligation to file the required report.

5. (5) The quarterly report shall cover the previous calendar quarter and shall be on forms prescribed by the commission and shall include, but not be limited to, the following:

   1. (A) Total distance traveled during the reporting period by qualified motor vehicles in the licensee’s fleet. Total distance shall include both taxable and nontaxable travel;
   2. (B) Total number of gallons or liters of motor fuel used by the licensee in the operation of qualified motor vehicles;
   3. (C) Total miles/kilometers per gallon/liter consumed by the qualified motor vehicles in the fleet. To determine the miles per gallon

6. (MPG) or kilometers per liter (KPL) divide total miles/kilometers by total gallons/liters;

   1. (D) In-jurisdiction miles or kilometers traveled by qualified motor vehicles within each member jurisdiction;
   2. (E) Gallons/liters of taxable motor fuel consumed within each member jurisdiction;
   3. (F) Total number of gallons/liters of taxpaid fuel purchased within each member jurisdiction; and
   4. (G) Signature of licensee or designated representative.
7. (6) Payment of all taxes due and owing all member jurisdictions shall accompany the quarterly tax report. Payment shall be by one
8. (1) check made payable to the Director of Revenue. Any licensee may be required to make all payments by certified check for good cause determined by the executive director.
9. (7) A report not filed by the due date shall be considered as late and any taxes due delinquent.
10. (8) A licensee who files a late report shall be subject to a penalty of fifty dollars ($50) or ten percent (10%) of the tax due, whichever is greater. A licensee who files a late report shall be subject to the assessment of a penalty for late filing even if no tax is due or the licensee is entitled to a refund or credit. Upon good cause, the penalty for late filing may be waived by the executive director.
11. (9) A licensee who fails to pay taxes due shall be assessed interest at the rate of twelve percent (12%) per annum as established by the Agreement.
12. (10) A licensee who fails to pay taxes due shall be assessed a penalty of fifty dollars ($50) or ten percent (10%) of the tax due, whichever is greater. Upon good cause shown the executive director may waive the penalty for late payment of taxes.

13. (11) A report is delinquent if—

    1. (A) Postmarked or hand-delivered after the due date; or
    2. (B) Originally received on or before the due date, but rejected because the report is not sufficient for processing and the report is received for a second or subsequent time after the due date.
14. (12) An incomplete report postmarked or hand-delivered on or before the due date shall be considered as timely filed if the report contains sufficient information for the commission to be able to process the report. A report contains sufficient information to process, if Line A (total miles traveled in all states), Line B (total fuel consumed in all states), Column 2 (total miles), Column 3 (total taxable miles) and Column 5 (tax paid gallons) on the report are completed and the report is signed. No report shall be considered filed until it is received, signed by the licensee or designated representative. 12 CSR 20-7

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.