Missouri Revised Statutes

Chapter 142
Motor Fuel Tax

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Rsmo Number Section Description
Chapter Cross Reference
Constitutional provisions relative to motor vehicle fuel taxes, Const. Art. IV §§ 30(a), 30(b)
Federal census results to be used for distribution of revenue, when, 66.351
State director of revenue to collect motor vehicle fuel tax, 136.030
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.
142.028. 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.
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 tax.
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 tax.
142.815. Exemptions allowed for nonhighway use.
142.817. Fuel tax exemption for certain public services.
142.818. Federal government exemption, how claimed.
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 supplier.
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 required.
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 reports.
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 information.
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 E felony.
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 authority.
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, requirements, limitations.
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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