Mo. Rev. Stat. ch. 142 – Motor Fuel Tax | Midpage

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Revised Statutes of Missouri

Chapter 142

Mo. Rev. Stat. ch. 142

Motor Fuel Tax

142.009Federal law changes in matching fund requirements, effect on motor vehicle license and use tax 142.015Limited alcohol manufacturer, federal permit to be filed, where 142.028Definitions — Missouri qualified producer incentive fund created, purpose — administration of fund — grants to producers, amount, computation, paid when — application for grant, content, qualifications, bonding — rules authorized — limitation on grants, when 142.029Expiration date of section 142.028 142.031Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of 142.1000Task force created, members, duties, meetings — written report, when — expiration date 142.200Duty of attorney general — suit in name of state 142.310Exchange of information with other states 142.345Motor fuel tax fund created — disbursement, transfer 142.350Distribution of funds for highway and road purposes 142.617Interstate fuel taxes reciprocity agreement for collection and refund with other states 142.800Definitions 142.803Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount 142.806Presumption of highway use 142.809Tax levied, when, how measured 142.812Excise tax on motor fuel losses unaccounted for — liability for excise tax 142.815Exemptions allowed for nonhighway use 142.817Fuel tax exemption for certain public services 142.818Federal government exemption, how claimed 142.822Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority 142.824Refund claim, statement to director, when filed, contents — lost documentation — investigation by director — credit in lieu of refund — records required to be kept — overpayment of tax — erroneous payments of tax — interest paid on refund — rulemaking authority 142.827Distributor to provide invoices of sales to marinas, invoice contents — statement filed with director by certain counties and the commission — unclaimed refunds — county's authorized expenditure of refunds 142.830License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee 142.833Liability for unpaid tax 142.836Precollection of tax and remittal by licensed distributors and unlicensed importers 142.839Supplier's blanket election to treat all removals as removals across the rack from a terminal in this state — notice — director's list of electing suppliers — precollection of tax by supplier 142.842Precollection of tax and remittal by person removing fuel through supplier 142.845Terminal operator liability for tax 142.848Distributor's election on timing of remittance 142.851Timing election by distributors, requirements 142.854Supplier's duty to remit — tax credit, supplier entitled, when 142.857Supplier's eligibility for credit 142.860Remittance by electronic fund transfer, when 142.863Costs of administration, percentage retained by supplier 142.866Consumer liable, when — vendor liable, when 142.869Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty 142.872Diverted fuel, liability 142.875Final report 142.878Application for license 142.881Bond requirements 142.884Supplier's license — supplier's bond for financial responsibility required 142.887Terminal operator's license, when required — operator's bond — statement of operations 142.890Transporter's license, when required — transporter's bond — required reports 142.893Distributor's license, when required 142.896Distributors' bond — motor fuel trust fund created 142.899License issued by director, nontransferable, display of license — transfer of business, procedure — successor to licensee, duties and liabilities — publication list of licensees — record retention period 142.900Director may prescribe forms and require the submission of information 142.902Reports, filing date, how determined 142.905Revocation of license — review — penalties 142.908Consumer remittance, when due — penalty 142.909Penalties for failure to comply with chapter — misdemeanor or class E felony 142.911Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties 142.914Transporters' duties — penalties 142.917Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority 142.920Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier 142.923Motor fuel tax evasion, exceptions, penalty 142.926Notice of exempt use on shipping papers — penalty — enforcement authority 142.929Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority 142.932Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties 142.935Notice of dyed fuels 142.938Tamper-resistant standards for shipping papers 142.941Inspections, requirements, limitations 142.944Audits 142.947Liens, motor fuel tax — notice of, satisfaction — record content 142.950Enforcement authority 142.951Director may conduct investigations 142.953Rulemaking procedures