Missouri Revised Statutes

Chapter 142
Motor Fuel Tax

(View Entire Chapter)

August 28, 2013

142.009. Federal law changes in matching fund requirements, effect on motor
vehicle license and use tax.
142.015. Limited alcohol manufacturer, federal permit to be filed, where.
142.027. (Repealed L. 2002 H.B. 2078 Revision A)
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,
142.029. Expiration date of section 142.028.
142.031. Missouri qualified biodiesel producer fund created--eligibility for
grants--rulemaking authority--expiration date--sale of facility,
effect of.
142.200. Duty of attorney general--suit in name of state.
142.310. Exchange of information with other states.
142.345. Motor fuel tax fund created--disbursement, transfer.
142.350. Distribution of funds for highway and road purposes.
142.617. Interstate fuel taxes reciprocity agreement for collection and
refund with other states.
142.800. Definitions.
142.803. Imposition of tax on fuel, amount--collection and precollection of
142.806. Presumption of highway use.
142.809. Tax levied, when, how measured.
142.812. Excise tax on motor fuel losses unaccounted for--liability for excise
142.815. Exemptions allowed for nonhighway use.
142.817. Fuel tax exemption for certain public services.
142.818. Federal government exemption, how claimed.
142.821. (Repealed L. 2010 H.B. 1965 A)
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.
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.
142.830. License required for interstate motor fuel uses, effect of reciprocity
agreement, single-trip permit, fee.
142.833. Liability for unpaid tax.
142.836. Precollection of tax and remittal by licensed distributors and
unlicensed importers.
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.
142.842. Precollection of tax and remittal by person removing fuel through
142.845. Terminal operator liability for tax.
142.848. Distributor's election on timing of remittance.
142.851. Timing election by distributors, requirements.
142.854. Supplier's duty to remit--tax credit, supplier entitled, when.
142.857. Supplier's eligibility for credit.
142.860. Remittance by electronic fund transfer, when.
142.863. Costs of administration, percentage retained by supplier.
142.866. Consumer liable, when--vendor liable, when.
142.869. Alternative fuel decal fee in lieu of tax--decal--penalty.
142.872. Diverted fuel, liability.
142.875. Final report.
142.878. Application for license.
142.881. Bond requirements.
142.884. Supplier's license--supplier's bond for financial responsibility
142.887. Terminal operator's license, when required--operator's bond--statement
of operations.
142.890. Transporter's license, when required--transporter's bond--required
142.893. Distributor's license, when required.
142.896. Distributors' bond--motor fuel trust fund created.
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.
142.900. Director may prescribe forms and require the submission of
142.902. Reports, filing date, how determined.
142.905. Revocation of license--review--penalties.
142.908. Consumer remittance, when due--penalty.
142.909. Penalties for failure to comply with chapter--misdemeanor or class D
142.911. Shipping documents, contents--manually prepared shipping
papers--exemption--split loads--posted notice--penalties.
142.914. Transporters' duties--penalties.
142.917. Diverted shipment or incorrect information on shipping paper, relief,
rulemaking authority.
142.920. Supplier's and operator's reliance on transporters and shippers, joint
liability, operator's reliance on supplier.
142.923. Motor fuel tax evasion, exceptions, penalty.
142.926. Notice of exempt use on shipping papers--penalty--enforcement
142.929. Distributor and transporter duties when fuel not dyed and tax not paid
to supplier--penalties--enforcement authority.
142.932. Highway operation of vehicle with dyed fuel prohibited, when--unlawful
use of dyed fuel--penalties.
142.935. Notice of dyed fuels.
142.938. Tamper-resistant standards for shipping papers.
142.941. Inspections.
142.944. Audits.
142.947. Liens, motor fuel tax--notice of, satisfaction--record content.
142.950. Enforcement authority.
142.951. Director may conduct investigations.
142.953. Rulemaking procedures.

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