PURPOSE: This rule sets forth and defines terms used in rules under this chapter which are not defined in the International Fuel Tax Agreement. PUBLISHER’S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

1. (1) When used in administrative rules 7 CSR 10-25.070 through 7 CSR 10-25.073, the following words and phrases have the meaning set forth here in this rule:

   1. (A) “Agreement” means the International Fuel Tax Agreement (IFTA), which is incorporated herein by reference and made a part of this rule as published by the International Fuel Tax Association, Inc., 912 West Chandler Blvd., B-7, Chandler, AZ 85225, revised January 2007. This rule does not incorporate any subsequent amendments or additions of this manual;
   2. (B) “Bulk storage” means when a licensee maintains tax paid fuel in a bulk storage tank that will be redistributed into qualified vehicles as needed. A licensee may claim the gallons as a tax paid purchase, on the IFTA return, as it is placed into the tanks of qualified vehicles but not before;
   3. (C) “Cash bond” means a guaranteed payment to cover any outstanding tax liability;
   4. (D) “Commission” means the Missouri Highways and Transportation Commission created in Article IV, Section 29 of the Missouri Constitution;
   5. (E) “Director” means the director of the Motor Carrier Services Division of the Missouri Department of Transportation who is the official designated by the commission to be responsible for administration of the Agreement;
   6. (F) “Fuel trip permit miles” means miles accumulated while operating on a temporary fuel permit. Fuel trip permit miles are not considered taxable miles in any jurisdiction. These miles would be included in total miles traveled but not in total taxable miles;
   7. (G) “Idle time” means fuel used when the engine is running but not propelling the vehicle;
   8. (H) “IFTA” means the International Fuel Tax Agreement;
   9. (I) “Non-IFTA miles” means miles traveled in jurisdictions that are not members of IFTA. These miles must be included on the IFTA quarterly return in order to determine the correct miles per gallon;
   10. (J) “Nontaxable fuel” means fuel purchased from a non-IFTA jurisdiction or used to operate unlicensed equipment that is drawn from a supply tank of a motor vehicle;
   11. (K) “Nontaxable mileage” means miles traveled that are not subject to motor fuel taxes;
   12. (L) “Off highway/road miles” means any miles not driven on a public highway. These miles are not taxable in Missouri but may be in some IFTA member jurisdictions;
   13. (M) “Power of attorney” means a written statement legally authorizing a person to act on behalf of the applicant or licensee; and
   14. (N) “Power Take Off (PTO) Equipment” means vehicle-mounted equipment that is powered by the main engine that also propels the vehicle.
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 142.617, 226.130 and 301.275, RSMo 2000 and 226.008, RSMo Supp. 2007.* This rule originally filed as 12 CSR 20-7.010. Original rule filed Nov. 1, 1991, effective March 9, 1992. Moved to 7 CSR 10-25.070 and amended: Filed Aug. 9, 2007, effective Feb. 29, 2008.

*Original authority: 142.617, RSMo 1988, amended 1998; 226.130, RSMo 1939, amended 1993, 1995; 226.008, RSMo 1988, amended 1993, 2002; and 301.275, RSMo 1958.