Title X — TAXATION AND REVENUE

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…

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. 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. 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. 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. 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…

143.005. Sections 143.181 and 143.471 effective date. — Sections 143.181 and 143.471 shall apply to taxable years beginning after December 31, 1982. ­­-------- (L. 1983 H.B. 849 § B)