™Your Policy Risk Impact Agent
21 chapters · 1,294 sections in this title.
§ 142.839 RSMo 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
2.5K chars
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 RSMo Precollection of tax and remittal by person removing fuel through supplier
1.7K chars
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 RSMo Terminal operator liability for tax
1.2K chars
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 RSMo Distributor's election on timing of remittance
1.5K chars
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…