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 (Repealed L. 2002 H.B. 2078 Revision § A)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--Missouri qualified producer incentive fund created, purpose--administration of fund--grants to producers, amount, computation, paid when--application for grant, content, qualific
- 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.
- 142.821. 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
- 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 expendi
- 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 sup
- 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 retentio
- 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.