142.806. Presumption of highway use. — 1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815, all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.
2. Subject to proof of exemption pursuant to section 142.815, all motor fuel is presumed to be used or consumed on the highways of this state to propel motor vehicles if the motor fuel is:
(1) Removed from a terminal in this state; or
(2) Imported into this state other than by a bulk transfer within the bulk transfer/terminal system; or
(3) Delivered into a consumer's bulk storage tank from which motor vehicles can be fueled.
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(L. 1998 S.B. 619)
Effective 1-1-99
---- end of effective 01 Jan 1999 ----
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