Title X — TAXATION AND REVENUE

142.009. Federal law changes in matching fund requirements, effect on motor vehicle license and use tax. — If changes made in the renewal of the Federal Surface Transportation Act due to expire in 1997 are such that Missouri will not need the full six-cent fuel tax increase provi…

142.015. Limited alcohol manufacturer, federal permit to be filed, where. — Every limited alcohol manufacturer shall file a copy of his federal permit for the manufacturer of alcohol with the director of the Missouri department of revenue. ­­-------- (L. 1981 H.B. 462)

142.028. Definitions — 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. — 1. As use…

142.029. Expiration date of section 142.028. — Section 142.028 shall expire on December 31, 2015. ­­-------- (L. 1988 S.B. 600 §§ B, C, D, A.L. 1993 H.B. 611, A.L. 1999 H.B. 153 merged with S.B. 310, A.L. 2005 S.B. 355)

142.031. Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of. — 1. As used in this section the following terms shall mean: (1) "Biodiesel", fuel as defined in ASTM Standard D-6751 or it…

142.1000. Task force created, members, duties, meetings — written report, when — expiration date. — 1. There is hereby created within the department of revenue the "Electric Vehicle Task Force" to consist of the following members: (1) The director of the department of revenue, or…

142.200. Duty of attorney general — suit in name of state. — It is hereby made the duty of the attorney general of the state of Missouri to render all necessary assistance to the director of revenue in the enforcement of the provisions of this chapter and for such purpose any and…

142.310. Exchange of information with other states. — The director of revenue shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state, forward to such officials any information which it may have in i…

142.345. Motor fuel tax fund created — disbursement, transfer. — 1. There is created the "Motor Fuel Tax Fund". All revenues derived from the motor fuel tax imposed upon highway users as an incident to their use of the highways of the state shall be deposited in the state treasur…

142.350. Distribution of funds for highway and road purposes. — The funds herein provided for the construction of state highways shall be distributed between the higher type roads (herein referred to as the primary system) and the other state roads (herein referred to as the seco…

142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states. — The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of in…

142.800. Definitions. — As used in this chapter, the following words, terms and phrases have the meanings given: (1) "Agricultural purposes", clearing, terracing or otherwise preparing the ground on a farm; preparing soil for planting and fertilizing, cultivating, raising and har…

142.803. Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount. — 1. A tax is levied and imposed on all motor fuel used or consumed in this state as follows: (1) Motor fuel, seventeen cents per gallon; (2) Alternative fuels, not su…

142.806. Presumption of highway use. — 1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815, all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing…

142.809. Tax levied, when, how measured. — 1. The tax levied and imposed by this chapter on the use of motor fuel which was imported into this state, other than by a bulk transfer, shall arise at the time the product is imported into the state and shall be measured by invoiced ga…

142.812. Excise tax on motor fuel losses unaccounted for — liability for excise tax. — 1. An excise tax at the motor fuel rate is imposed annually on unaccounted for motor fuel losses at a terminal that exceed one half of one percent of the number of net gallons removed from the …

142.815. Exemptions allowed for nonhighway use. — 1. Motor fuel used for the following nonhighway purposes is exempt from the fuel tax imposed by this chapter, and a refund may be claimed by the consumer, except as provided for in subdivision (1) of this subsection, if the tax ha…

142.817. Fuel tax exemption for certain public services. — Motor fuel sold to be used to operate public mass transportation service by a city transit authority, a city utilities board, or an interstate transportation authority, as such terms are defined in section 94.600, a city,…

142.818. Federal government exemption, how claimed. — The exemption under section 142.815 for sales of motor fuel sold for use by the United States or any agency or instrumentality thereof shall be claimed as follows: (1) The ultimate vendor shall obtain a certificate signed by t…

142.822. Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority. — 1. Motor fuel used for purposes of propelling motor vehicles on highways shall be exempt from the fuel tax collected under subsecti…

142.824. Refund 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. — 1. To …

142.827. Distributor 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. — 1. Each distributor of gasoline upon which a tax is imposed pu…

142.830. License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee. — 1. It is unlawful for any person to act as an interstate motor fuel user without being licensed as such unless the motor fuel user is licensed under a reciprocity…

142.833. Liability for unpaid tax. — Any person who is required to precollect or pay a tax as established in this chapter and who fails to precollect or remit the tax or any part thereof is fully responsible for the unpaid tax. The director may recover any unpaid taxes pursuant t…

142.836. Precollection of tax and remittal by licensed distributors and unlicensed importers. — Except as otherwise provided in this chapter, the tax imposed by section 142.803 on motor fuel measured by gallons imported from another state shall be precollected on behalf of the co…

142.839. Supplier'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. — 1. Any licensed supplier or licensed permissive supplier may make a blanket …

142.842. Precollection of tax and remittal by person removing fuel through supplier. — 1. The tax imposed by section 142.803, measured by motor fuel removed from a terminal or refinery in this state, other than a terminal bulk transfer, shall be precollected and remitted on behal…

142.845. Terminal operator liability for tax. — The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed pursuant to section 142.803 and shall remit payment to this state at the same time and on the same basis as a supplier in accordan…

142.848. Distributor's election on timing of remittance. — There shall be an election available to those eligible distributors who remove fuel from a terminal or refinery operated by a supplier or permissive supplier who remit the tax through the supplier, acting as a trustee, as…

142.851. Timing election by distributors, requirements. — 1. Each purchaser desiring to make an election under section 142.848 shall present evidence to the director that: (1) The applicant was a licensee in good standing under the predecessor motor fuel statute as to which the a…

142.854. Supplier's duty to remit — tax credit, supplier entitled, when. — Every supplier has a fiduciary duty to remit to the director the amount of tax paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or eligible purchaser. In computing the a…

142.857. Supplier's eligibility for credit. — 1. In order for the supplier to be eligible for the credit in section 142.854 it must provide notice to the director of a failure to collect the* tax within ten business days following the earliest date on which the supplier was entit…

142.860. Remittance by electronic fund transfer, when. — If required by the director, all suppliers and other persons required to pay tax pursuant to this chapter shall remit by electronic fund transfer. The transfer shall be made on or before the date the tax is due. ­­-------- …

142.863. Costs of administration, percentage retained by supplier. — Every supplier and permissive supplier who properly remits tax in accordance with this chapter shall be allowed to retain one-tenth of one percent of the tax imposed by this chapter and collected and remitted by…

142.866. Consumer liable, when — vendor liable, when. — 1. In the event the tax imposed by section 142.803 is not otherwise precollected, the ultimate consumer shall be liable, unless such person is otherwise exempted pursuant to section 142.869 or subdivisions (3) and (5) of sub…

142.869. Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty. — 1. The tax imposed by this chapter shall not apply to passenger motor vehicles, buses as defined in section 301.010, or commercial motor vehicles registered in this state which are powered by…

142.872. Diverted fuel, liability. — 1. In the event a distributor diverts motor fuel removed from a terminal in this state from an intended destination outside this state as shown on the terminal-issued shipping papers to a destination within this state, the distributor, in addi…

142.875. Final report. — 1. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license pursuant to section 142.899, or as otherwise provided, within fifteen days, make a report as requir…

142.878. Application for license. — 1. Each person applying for a license as provided for in this chapter shall apply upon a form prepared and furnished by the director. The application shall be subscribed to by the person and shall contain the information as the director may rea…

142.881. Bond requirements. — 1. In lieu of any of the bonds required by this chapter a licensee may deposit with the director cash, a certificate of deposit or an irrevocable letter of credit. If the applicant files a bond or letter of credit it shall: (1) Be with a surety compa…

142.884. Supplier's license — supplier's bond for financial responsibility required. — 1. Before becoming a position holder in any terminal in this state or engaging in any terminal bulk transfers any person shall first obtain a supplier's license. A valid supplier's license allo…

142.887. Terminal operator's license, when required — operator's bond — statement of operations. — 1. Any person, other than a supplier licensed under section 142.884, engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for ea…

142.890. Transporter's license, when required — transporter's bond — required reports. — 1. Each person who is not licensed as a supplier or distributor shall obtain a transporter's license before transporting motor fuel by whatever manner from a point outside this state to a poi…

142.893. Distributor's license, when required. — 1. Each person, except suppliers, desiring to export motor fuel to a destination outside of this state shall first obtain a distributor's license. Such license shall be conditioned upon that person holding an appropriate license to…

142.896. Distributors' bond — motor fuel trust fund created. — 1. Distributors shall be required to post a bond of not less than three months' total liability based on the number of gallons handled as estimated by the director, with a maximum amount of one hundred and fifty thous…

142.899. License issued by director, nontransferable, display of license — transfer of business, procedure — successor to licensee, duties and liabilities — publication list of licensees — record retention period. — 1. If the applicant and bond are approved, the director shall is…

142.900. Director may prescribe forms and require the submission of information. — The director of the department of revenue may prescribe forms upon which reports are made to the director and all other forms and information the director deems necessary to enforce the provisions …

142.902. Reports, filing date, how determined. — Any report required under this chapter which is transmitted through the United States mail shall be deemed filed and received on the date shown by the post office cancellation or if by certified mail the day shown on the certificat…

142.905. Revocation of license — review — penalties. — 1. The director may revoke the license of a person who refuses or neglects to comply with any provision of this chapter or any regulation promulgated pursuant to this chapter. Any person whose license is revoked may seek revi…

142.908. Consumer remittance, when due — penalty. — In the event the tax imposed by this chapter is not precollected and must be paid by the consumer in accordance with section 142.866, the tax is due and payable by the consumer on the last day of each month for the purchases mad…