Missouri Chapter 142 — Motor Fuel Tax
- § 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 — (Repealed L. 2002 H.B. 2078 Revision § A)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--fuel ethanol producer defined--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.
- § 142.029. — Expiration date of section 142.028.
- § 142.031. — Missouri qualified biodiesel producer fund created--eligibility for grants--rulemaking authority.
- § 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.
- § 142.818. — Federal government exemption, how claimed.
- § 142.821. — Indian reservation exemption, how administered.
- § 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 D 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.
- § 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.