☰ Revisor of Missouri
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 Title X TAXATION AND REVENUE

 Chapter 142 Motor Fuel Tax 
142.009   Federal law changes in matching fund requirements, effect on motor vehicle ... (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 — ... (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 ... (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 ... (1/1/1999)
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)
ELECTRIC VEHICLE TASK FORCE
142.1000   Task force created, members, duties, meetings — written report, when — ... (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

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21 Nov 2024 04:33


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