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Motor Fuel Tax
Law
Missouri Revised Statutes
Taxation and Revenue
Motor Fuel Tax
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Section
142.009
Federal law changes in matching fund requirements, effect on motor vehicle license and use tax.
Section
142.015
Limited alcohol manufacturer, federal permit to be filed, where.
Section
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.
Section
142.029
Expiration date of section 142.028.
Section
142.031
Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of.
Section
142.200
Duty of attorney general — suit in name of state.
Section
142.310
Exchange of information with other states.
Section
142.345
Motor fuel tax fund created — disbursement, transfer.
Section
142.350
Distribution of funds for highway and road purposes.
Section
142.617
Interstate fuel taxes reciprocity agreement for collection and refund with other states.
Section
142.800
Definitions.
Section
142.803
Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount.
Section
142.806
Presumption of highway use.
Section
142.809
Tax levied, when, how measured.
Section
142.812
Excise tax on motor fuel losses unaccounted for — liability for excise tax.
Section
142.815
Exemptions allowed for nonhighway use.
Section
142.817
Fuel tax exemption for certain public services.
Section
142.818
Federal government exemption, how claimed.
Section
142.822
Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority.
Section
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 — rulemaking authority.
Section
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.
Section
142.830
License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee.
Section
142.833
Liability for unpaid tax.
Section
142.836
Precollection of tax and remittal by licensed distributors and unlicensed importers.
Section
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.
Section
142.842
Precollection of tax and remittal by person removing fuel through supplier.
Section
142.845
Terminal operator liability for tax.
Section
142.848
Distributor's election on timing of remittance.
Section
142.851
Timing election by distributors, requirements.
Section
142.854
Supplier's duty to remit — tax credit, supplier entitled, when.
Section
142.857
Supplier's eligibility for credit.
Section
142.860
Remittance by electronic fund transfer, when.
Section
142.863
Costs of administration, percentage retained by supplier.
Section
142.866
Consumer liable, when — vendor liable, when.
Section
142.869
Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty.
Section
142.872
Diverted fuel, liability.
Section
142.875
Final report.
Section
142.878
Application for license.
Section
142.881
Bond requirements.
Section
142.884
Supplier's license — supplier's bond for financial responsibility required.
Section
142.887
Terminal operator's license, when required — operator's bond — statement of operations.
Section
142.890
Transporter's license, when required — transporter's bond — required reports.
Section
142.893
Distributor's license, when required.
Section
142.896
Distributors' bond — motor fuel trust fund created.
Section
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.
Section
142.900
Director may prescribe forms and require the submission of information.
Section
142.902
Reports, filing date, how determined.
Section
142.905
Revocation of license — review — penalties.
Section
142.908
Consumer remittance, when due — penalty.
Section
142.909
Penalties for failure to comply with chapter — misdemeanor or class E felony.
Section
142.911
Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties.
Section
142.914
Transporters' duties — penalties.
Section
142.917
Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority.
Section
142.920
Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier.
Section
142.923
Motor fuel tax evasion, exceptions, penalty.
Section
142.926
Notice of exempt use on shipping papers — penalty — enforcement authority.
Section
142.929
Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority.
Section
142.932
Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties.
Section
142.935
Notice of dyed fuels.
Section
142.938
Tamper-resistant standards for shipping papers.
Section
142.941
Inspections, requirements, limitations.
Section
142.944
Audits.
Section
142.947
Liens, motor fuel tax — notice of, satisfaction — record content.
Section
142.950
Enforcement authority.
Section
142.951
Director may conduct investigations.
Section
142.953
Rulemaking procedures.
Section
142.1000
Task force created, members, duties, meetings — written report, when — expiration date.