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142.009	Federal law changes in matching fund requirements, effect on motor vehicle license and use tax. (1/1/1999)
142.015	Limited alcohol manufacturer, federal permit to be filed, where. (8/28/1981)
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. (8/28/2008)
142.029	Expiration date of section 142.028. (8/28/2005)
142.031	Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of. (8/28/2012)
142.200	Duty of attorney general — suit in name of state. (1/1/1999)
142.310	Exchange of information with other states. (8/28/1972)
142.345	Motor fuel tax fund created — disbursement, transfer. (8/28/2000)
142.350	Distribution of funds for highway and road purposes. (1/1/1999)
142.617	Interstate fuel taxes reciprocity agreement for collection and refund with other states. (1/1/1999)
142.800	Definitions. (8/28/2017)
142.803	Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount. (8/28/2021)
142.806	Presumption of highway use. (1/1/1999)
142.809	Tax levied, when, how measured. (1/1/1999)
142.812	Excise tax on motor fuel losses unaccounted for — liability for excise tax. (1/1/1999)
142.815	Exemptions allowed for nonhighway use. (8/28/2015)
142.817	Fuel tax exemption for certain public services. (8/28/2007)
142.818	Federal government exemption, how claimed. (1/1/1999)
142.822	Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority. (8/28/2021)
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. (8/28/2021)
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. (1/1/1999)
142.830	License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee. (1/1/1999)
142.833	Liability for unpaid tax. (1/1/1999)
142.836	Precollection of tax and remittal by licensed distributors and unlicensed importers. (1/1/1999)
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. (1/1/1999)
142.842	Precollection of tax and remittal by person removing fuel through supplier. (1/1/1999)
142.845	Terminal operator liability for tax. (1/1/1999)
142.848	Distributor's election on timing of remittance. (1/1/1999)
142.851	Timing election by distributors, requirements. (1/1/1999)
142.854	Supplier's duty to remit — tax credit, supplier entitled, when. (1/1/1999)
142.857	Supplier's eligibility for credit. (1/1/1999)
142.860	Remittance by electronic fund transfer, when. (1/1/1999)
142.863	Costs of administration, percentage retained by supplier. (1/1/1999)
142.866	Consumer liable, when — vendor liable, when. (1/1/1999)
142.869	Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty. (8/28/2021)
142.872	Diverted fuel, liability. (1/1/1999)
142.875	Final report. (8/28/1999)
142.878	Application for license. (1/1/1999)
142.881	Bond requirements. (1/1/1999)
142.884	Supplier's license — supplier's bond for financial responsibility required. (1/1/1999)
142.887	Terminal operator's license, when required — operator's bond — statement of operations. (1/1/1999)
142.890	Transporter's license, when required — transporter's bond — required reports. (1/1/1999)
142.893	Distributor's license, when required. (1/1/1999)
142.896	Distributors' bond — motor fuel trust fund created. (8/28/1999)
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. (1/1/1999)
142.900	Director may prescribe forms and require the submission of information. (8/28/1999)
142.902	Reports, filing date, how determined. (1/1/1999)
142.905	Revocation of license — review — penalties. (8/28/1999)
142.908	Consumer remittance, when due — penalty. (8/28/1999)
142.909	Penalties for failure to comply with chapter — misdemeanor or class E felony. (1/1/2017)
142.911	Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties. (1/1/2017)
142.914	Transporters' duties — penalties. (1/1/1999)
142.917	Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority. (1/1/1999)
142.920	Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier. (1/1/1999)
142.923	Motor fuel tax evasion, exceptions, penalty. (1/1/1999)
142.926	Notice of exempt use on shipping papers — penalty — enforcement authority. (1/1/1999)
142.929	Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority. (1/1/1999)
142.932	Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties. (8/28/2012)
142.935	Notice of dyed fuels. (1/1/1999)
142.938	Tamper-resistant standards for shipping papers. (1/1/1999)
142.941	Inspections, requirements, limitations. (8/28/2014)
142.944	Audits. (1/1/1999)
142.947	Liens, motor fuel tax — notice of, satisfaction — record content. (1/1/1999)
142.950	Enforcement authority. (1/1/1999)
142.951	Director may conduct investigations. (8/28/1999)
142.953	Rulemaking procedures. (1/1/1999)
	ELECTRIC VEHICLE TASK FORCE
142.1000	Task force created, members, duties, meetings — written report, when — expiration date. (8/28/2021)

- Cross References
	Constitutional provisions relative to motor vehicle fuel taxes, Const. Art. IV §§ 30(a), 30(b)
	Federal census results to be used for distribution of revenue, when, 66.351
	State director of revenue to collect motor vehicle fuel tax, 136.030