Section 142.803

Title X TAXATION AND REVENUE

Chapter 142

Effective - 28 Aug 2002, 4 histories, see footnote   (history) 

  142.803.  Imposition of tax on fuel, amount — collection and precollection of tax. — 1. A tax is levied and imposed on all motor fuel used or consumed in this state as follows:

  (1) Motor fuel, seventeen cents per gallon;

  (2) Alternative fuels, not subject to the decal fees as provided in section 142.869, with a power potential equivalent of motor fuel. In the event alternative fuel, which is not commonly sold or measured by the gallon, is used in motor vehicles on the highways of this state, the director is authorized to assess and collect a tax upon such alternative fuel measured by the nearest power potential equivalent to that of one gallon of regular grade gasoline. The determination by the director of the power potential equivalent of such alternative fuel shall be prima facie correct;

  (3) Aviation fuel used in propelling aircraft with reciprocating engines, nine cents per gallon as levied and imposed by section 155.080 to be collected as required under this chapter.

  2. All taxes, surcharges and fees are imposed upon the ultimate consumer, but are to be precollected as described in this chapter, for the facility and convenience of the consumer. The levy and assessment on other persons as specified in this chapter shall be as agents of this state for the precollection of the tax.

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(L. 1998 S.B. 619, A.L. 2002 H.B. 1196)