Title X, TAXATION AND REVENUE

142.920. Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier. — The supplier and the terminal operator shall be entitled to rely for all purposes of this chapter on the representation by the transporter, the shipper or…

142.923. Motor fuel tax evasion, exceptions, penalty. — 1. Except as expressly provided in subsection 2 of this section, no person shall sell, use, deliver, or store in this state, or import for sale, use, delivery or storage in this state, motor fuel as to which the tax imposed …

142.926. Notice of exempt use on shipping papers — penalty — enforcement authority. — 1. Except as provided in subsection 3 of this section, no person shall operate a transport truck that is engaged in the shipment of motor fuel on the public highways of this state without having…

142.929. Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority. — 1. In the event that a distributor acquires motor fuel destined for this state which has neither been dyed in accordance with the Internal Revenue Co…

142.932. Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties. — 1. No person shall operate or maintain a motor vehicle on any public highway in this state with motor fuel contained in the fuel supply tank for the motor vehicle that…

142.935. Notice of dyed fuels. — A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" or "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be: (1) Provided by the terminal operator to any person that receives dyed diesel fuel or dyed…

142.938. Tamper-resistant standards for shipping papers. — Each terminal operator in this state and every supplier licensed by this state for the collection of tax on motor fuel shall cause terminal-issued shipping papers to meet such tamper-resistant standards as the director ma…

142.941. Inspections, requirements, limitations. — 1. The director, his or her agents or appointees, including federal government employees or persons operating under contract with this state, upon presenting appropriate credentials may conduct inspections and remove samples of f…

142.944. Audits. — 1. The director and his agents or appointees are authorized to audit and examine the records, books, papers, and equipment of any licensee or other person selling, transporting, storing or using motor fuel in order to verify the completeness, truth and accuracy…

142.947. Liens, motor fuel tax — notice of, satisfaction — record content. — 1. The tax imposed by this chapter, together with any penalties and interest that may accrue, shall constitute a first lien on all property, both real and personal, of the person owing such tax. Such lie…

142.950. Enforcement authority. — The director, his agents and appointees and the Missouri state highway patrol and its officers shall have full authority in enforcing the provisions of this chapter. ­­-------- (L. 1998 S.B. 619) Effective 1-1-99

142.951. Director may conduct investigations. — The director of the department of revenue or any person designated by the director may conduct investigations as necessary to enforce the provisions of this chapter. ­­-------- (L. 1999 S.B. 414 § 1)

142.953. Rulemaking procedures. — Any rule or portion of a rule, as that term is defined in section 536.010, that is promulgated under the authority delegated in this chapter shall become effective only if it has been promulgated pursuant to the provisions of chapter 536. All rul…