Section 414.102

Title XXVI TRADE AND COMMERCE

Chapter 414

Effective - 01 Jan 1999, see footnote   

  414.102.  Payment of fees, when — report to director of revenue, when — credit or refund, when allowed — application of motor fuel tax provisions. — 1.  Every person importing or removing within this state, as import and removal are defined in section 142.800, any of the petroleum products regulated by this chapter shall file with the director of revenue on forms prescribed by the director of revenue, a report listing thereon the amount of such products imported or removed by said person during the reporting period as defined in chapter 142 and attach thereto remittance in payment of inspection fees due.

  2.  Fees on all regulated products shall be paid on gallons imported or removed, less all exports .  Notwithstanding any other provision to the contrary, the deduction in this subsection shall be the only one allowed.

  3.  Payment of fees and the report required by this section shall be paid and filed annually if the total fees paid during the previous year amounted to less than twenty-five dollars.  The annual report and payment of fees allowed by this subsection shall be due during the month of January.  If a business filing annual reports is discontinued at any time, the report and payment of fees shall be due at the time of discontinuance of business.

  4.  When the inspection fee has been paid on any product regulated by this chapter which is then shipped outside of this state for use, sale or distribution, credit or refund shall be allowed for the amount so paid.

  5.  All applicable provisions contained in chapter 142 governing administration, collection and enforcement of the state motor fuel tax shall apply to this section, including but not limited to reporting, penalties and interest.

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(L. 1987 S.B. 249, A.L. 1998 S.B. 619)

Effective 1-01-99