2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 142 Motor Fuel Tax
Section 142.854 Supplier's duty to remit--tax credit, supplier entitled, when.
Supplier's duty to remit--tax credit, supplier entitled, when.
142.854. 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 amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from an eligible purchaser. The director shall have the right to recover any unpaid tax directly from the eligible purchaser.
(L. 1998 S.B. 619)Effective 1-1-99
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