Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 142.909 RSMo Penalties for failure to comply with chapter — misdemeanor or class E felony
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142.909. Penalties for failure to comply with chapter — misdemeanor or class E felony. — A person who violates any provision of this chapter, including, but not limited to the failure to obtain required licenses or permits, or fails to keep records as prescribed herein, or neglec…
§ 142.911 RSMo Shipping documents, contents — manually prepared shipping papers —
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142.911. Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties. — 1. Each person operating a refinery, terminal, or bulk plant in this state shall prepare and provide to the driver of every fuel transportation vehic…
§ 142.914 RSMo Transporters' duties — penalties
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142.914. Transporters' duties — penalties. — 1. Each person transporting motor fuel in a fuel transportation vehicle upon the public highways of this state shall: (1) Carry on board the shipping document issued by the terminal operator or the bulk plant operator of the facility w…
§ 142.917 RSMo Diverted shipment or incorrect information on shipping paper, relief,
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142.917. Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority. — 1. The director shall promulgate rules and regulations for relief in a case where a shipment of motor fuel is legitimately diverted from the represented destination state after …
§ 142.920 RSMo Supplier's and operator's reliance on transporters and shippers, joint
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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 RSMo Motor fuel tax evasion, exceptions, penalty
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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 RSMo Notice of exempt use on shipping papers — penalty — enforcement authority
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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 RSMo Distributor and transporter duties when fuel not dyed and tax not paid to
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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 RSMo Highway operation of vehicle with dyed fuel prohibited, when — unlawful use
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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 RSMo Notice of dyed fuels
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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 RSMo Tamper-resistant standards for shipping papers
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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 RSMo Inspections, requirements, limitations
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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 RSMo Audits
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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 RSMo Liens, motor fuel tax — notice of, satisfaction — record content
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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 RSMo Enforcement authority
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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 RSMo Director may conduct investigations
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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 RSMo Rulemaking procedures
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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…