☰ Revisor of Missouri

 Title X TAXATION AND REVENUE

 Chapter 142 Motor Fuel Tax 
142.800   Definitions. (8/28/2017)
142.803   Imposition of tax on fuel, amount — collection and precollection of tax — ... (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 ... (8/28/2021)
142.824   Refund claim, statement to director, when filed, contents — lost ... (8/28/2021)
142.827   Distributor to provide invoices of sales to marinas, invoice contents — ... (1/1/1999)
142.830   License required for interstate motor fuel uses, effect of reciprocity ... (1/1/1999)
142.833   Liability for unpaid tax. (1/1/1999)
142.836   Precollection of tax and remittal by licensed distributors and unlicensed ... (1/1/1999)
142.839   Supplier's blanket election to treat all removals as removals across the ... (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 ... (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 ... (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 — ... (1/1/2017)
142.914   Transporters' duties — penalties. (1/1/1999)
142.917   Diverted shipment or incorrect information on shipping paper, relief, ... (1/1/1999)
142.920   Supplier's and operator's reliance on transporters and shippers, joint ... (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 ... (1/1/1999)
142.932   Highway operation of vehicle with dyed fuel prohibited, when — unlawful use ... (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)

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Session begins: 5 Jan 2022

5 Dec 2021 22:28


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