There is a newer version
of
this Section
2020 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.
Universal Citation: MO Rev Stat § 142.854 (2020)
Effective - 01 Jan 1999
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 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
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
