Missouri Statute | Act | Code |Taxation And Revenue| US Code - US Statute

If changes made in the renewal of the Federal Surface
Transportation Act due to expire in 1997 are such that Missouri will not
need the full six-cent fuel tax increase provided in section 142.803, and
section 226.200, RSMo, to match federal funds available to Missouri, or
if in the opinion of the general assembly revenues generated by section
142.803, and section 226.200, RSMo, are not being used for the purposes
outlined in the fifteen-year road and bridge program as adopted by the
Missouri transportation department on January 6, 1992, or for any other
reason, the general assembly may by a constitutional majority vote to
place before the voters the issue of whether the increases in tax
scheduled for April 1, 1994, and April 1, 1996, as specified in section
142.803, shall be implemented or shall be repealed. (L. 1992 H.B. 1247 §
1, A.L. 1998 S.B. 619)

Effective 1-1-99

Every limited alcohol manufacturer shall file a copy of his
federal permit for the manufacturer of alcohol with the director of the
Missouri department of revenue. (L. 1981 H.B. 462)

1. As used in this section, the following terms mean:

(1) "Fuel ethanol", one hundred ninety-eight proof ethanol denatured in
conformity with the United States Bureau of Alcohol, Tobacco and
Firearms' regulations and fermented and distilled in a facility whose
principal (over fifty percent) feed stock is cereal grain or cereal grain
by-products;

(2) "Fuel ethanol blends", a mixture of ninety percent gasoline and ten
percent fuel ethanol in which the gasoline portion of the blend or the
finished blend meets the American Society for Testing and Materials -
specification number D-439;

(3) "Missouri qualified fuel ethanol producer", any producer of fuel
ethanol whose principal place of business and facility for the
fermentation and distillation of fuel ethanol is located within the state
of Missouri and is at least fifty-one percent owned by agricultural
producers actively engaged in agricultural production for commercial
purposes, and which has made formal application, posted a bond, and
conformed to the requirements of this section.

2. The "Missouri Qualified Fuel Ethanol Producer Incentive Fund" is
hereby created and subject to appropriations shall be used to provide
economic subsidies to Missouri qualified fuel ethanol producers pursuant
to this section. The director of the department of agriculture shall
administer the fund pursuant to this section.

3. A Missouri qualified fuel ethanol producer shall be eligible for a
monthly grant from the fund, except that a Missouri qualified fuel
ethanol producer shall only be eligible for the grant for a total of
sixty months unless such producer during those sixty months failed, due
to a lack of appropriations, to receive the full amount from the fund for
which they were eligible, in which case such producers shall continue to
be eligible for up to twenty-four additional months or until they have
received the maximum amount of funding for which they were eligible
during the original sixty-month time period. The amount of the grant is
determined by calculating the estimated gallons of qualified fuel ethanol
production to be produced from Missouri agricultural products for the
succeeding calendar month, as certified by the department of agriculture,
and applying such figure to the per-gallon incentive credit established
in this subsection. Each Missouri qualified fuel ethanol producer shall
be eligible for a total grant in any fiscal year equal to twenty cents
per gallon for the first twelve and one-half million gallons of qualified
fuel ethanol produced from Missouri agricultural products in the fiscal
year plus five cents per gallon for the next twelve and one-half million
gallons of qualified fuel ethanol produced from Missouri agricultural
products in the fiscal year. All such qualified fuel ethanol produced by
a Missouri qualified fuel ethanol producer in excess of twenty-five
million gallons shall not be applied to the computation of a grant
pursuant to this subsection. The department of agriculture shall pay all
grants for a particular month by the fifteenth day after receipt and
approval of the application described in subsection 4 of this section. If
actual production of qualified fuel ethanol during a particular month
either exceeds or is less than that estimated by a Missouri qualified
fuel ethanol producer, the department of agriculture shall adjust the
subsequent monthly grant by paying additional amount or subtracting the
amount in deficiency by using the calculation described in this
subsection.

4. In order for a Missouri qualified fuel ethanol producer to obtain a
grant from the fund for a particular month, an application for such funds
shall be received no later than fifteen days prior to the first day of
the month for which the grant is sought. The application shall include:

(1) The location of the Missouri qualified fuel ethanol producer;

(2) The average number of citizens of Missouri employed by the Missouri
qualified fuel ethanol producer in the preceding quarter, if applicable;

(3) The number of bushels of Missouri agricultural commodities used by
the Missouri qualified fuel ethanol producer in the production of fuel
ethanol in the preceding quarter;

(4) The number of gallons of qualified fuel ethanol the producer expects
to manufacture during the month for which the grant is applied;

(5) A copy of the qualified fuel ethanol producer license required
pursuant to subsection 5 of this section, name and address of surety
company, and amount of bond to be posted pursuant to subsection 5 of this
section; and

(6) Any other information deemed necessary by the department of
agriculture to adequately ensure that such grants shall be made only to
Missouri qualified fuel ethanol producers.

5. The director of the department of agriculture, in consultation with
the department of revenue, shall promulgate rules and regulations
necessary for the administration of the provisions of this section. The
director shall also establish procedures for bonding Missouri qualified
fuel ethanol producers. Each Missouri qualified fuel ethanol producer who
attempts to obtain moneys pursuant to this section shall be bonded in an
amount not to exceed the estimated maximum monthly grant to be issued to
such Missouri qualified fuel ethanol producer.

6. Any rule or portion of a rule, as that term is defined in section
536.010, RSMo, that is created under the authority delegated in this
section shall become effective only if it complies with and is subject to
all of the provisions of chapter 536, RSMo, and, if applicable, section
536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and
if any of the powers vested with the general assembly pursuant to chapter
536, RSMo, to review, to delay the effective date or to disapprove and
annul a rule are subsequently held unconstitutional, then the grant of
rulemaking authority and any rule proposed or adopted after August 28,
2002, shall be invalid and void. (L. 1988 S.B. 600, A.L. 1989 S.B. 162,
A.L. 1993 H.B. 611 merged with S.B. 52, A.L. 1995 S.B. 3, A.L. 2002 H.B.
1348 merged with S.B. 984 & 985)

Expires 12-31-15

Section 142.028 shall expire on December 31, 2015. (L. 1988 S.B.
600 §§ B, C, D, A.L. 1993 H.B. 611, A.L. 1999 H.B. 153 merged with S.B.
310, A.L. 2005 S.B. 355)

1. As used in this section the following terms shall mean:

(1) "Biodiesel", fuel as defined in ASTM Standard D-6751 or its
subsequent standard specifications for biodiesel fuel (B100) blend stock
for distillate fuels;

(2) "Qualified biodiesel producer", a facility that produces biodiesel,
is registered with the United States Environmental Protection Agency
according to the requirements of 40 CFR 79, and at least fifty-one
percent is owned by agricultural producers actively engaged in
agricultural production for commercial purposes.

2. The "Missouri Qualified Biodiesel Producer Incentive Fund" is hereby
created and subject to appropriations shall be used to provide economic
subsidies to Missouri qualified biodiesel producers pursuant to this
section. The director of the department of agriculture shall administer
the fund pursuant to this section.

3. A Missouri qualified biodiesel producer shall be eligible for a
monthly grant from the fund provided that fifty-one percent of the
feedstock originates in the state of Missouri and that one hundred
percent of the feedstock originates in the United States. A Missouri
qualified biodiesel producer shall only be eligible for the grant for a
total of sixty months unless such producers during the sixty months fail,
due to a lack of appropriations, to receive the full amount from the fund
for which the producers were eligible, in which case such producers shall
continue to be eligible for up to twenty-four additional months or until
they have received the maximum amount of funding for which such producers
were eligible during the original sixty-month time period. The amount of
the grant is determined by calculating the estimated gallons of qualified
biodiesel produced during the preceding month from Missouri agricultural
products, as certified by the department of agriculture, and applying
such figure to the per-gallon incentive credit established in this
subsection. Each Missouri qualified biodiesel producer shall be eligible
for a total grant in any fiscal year equal to thirty cents per gallon for
the first fifteen million gallons of qualified biodiesel produced from
Missouri agricultural products in the fiscal year plus ten cents per
gallon for the next fifteen million gallons of qualified biodiesel
produced from Missouri agricultural products in the fiscal year. All such
qualified biodiesel produced by a Missouri qualified biodiesel producer
in excess of thirty million gallons shall not be applied to the
computation of a grant pursuant to this subsection. The department of
agriculture shall pay all grants for a particular month by the fifteenth
day after receipt and approval of the application described in subsection
4 of this section.

4. In order for a Missouri qualified biodiesel producer to obtain a grant
from the fund, an application for such funds shall be received no later
than fifteen days following the last day of the month for which the grant
is sought. The application shall include:

(1) The location of the Missouri qualified biodiesel producer;

(2) The average number of citizens of Missouri employed by the Missouri
qualified biodiesel producer in the preceding month, if applicable;

(3) The number of bushel equivalents of Missouri agricultural commodities
used by the Missouri qualified biodiesel producer in the production of
biodiesel in the preceding month;

(4) The number of gallons of qualified biodiesel the producer
manufactures during the month for which the grant is applied;

(5) A copy of the qualified biodiesel producer license required pursuant
to subsection 5 of this section, name and address of surety company, and
amount of bond to be posted pursuant to subsection 5 of this section; and

(6) Any other information deemed necessary by the department of
agriculture to adequately ensure that such grants shall be made only to
Missouri qualified biodiesel producers.

5. The director of the department of agriculture, in consultation with
the department of revenue, shall promulgate rules and regulations
necessary for the administration of the provisions of this section.

6. Any rule or portion of a rule, as that term is defined in section
536.010, RSMo, that is created under the authority delegated in this
section shall become effective only if it complies with and is subject to
all of the provisions of chapter 536, RSMo, and, if applicable, section
536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and
if any of the powers vested with the general assembly pursuant to chapter
536, RSMo, to review, to delay the effective date or to disapprove and
annul a rule are subsequently held unconstitutional, then the grant of
rulemaking authority and any rule proposed or adopted after August 28,
2002, shall be invalid and void. (L. 2002 H.B. 1348, A.L. 2005 S.B. 355)

It is hereby made the duty of the attorney general of the state
of Missouri to render all necessary assistance to the director of revenue
in the enforcement of the provisions of this chapter and for such purpose
any and all civil suits and actions for the enforcement of any provision
of this chapter may be brought in the name of the state of Missouri at
the relation of the director of revenue, and for such purpose, the
attorney general is hereby authorized and empowered to employ such
counsel and special attorneys as may in his judgment be necessary and any
expenses so incurred by the attorney general in his employment of counsel
and in the enforcement of any of the provisions of this chapter shall be
chargeable against and paid out of funds appropriated for such purpose.
(L. 1943 p. 670 § 25, A.L. 1972 S.B. 263, A.L. 1998 S.B. 619)

Effective 1-1-99

The director of revenue shall, upon request duly received from
the officials to whom are entrusted the enforcement of the motor fuel tax
laws of any other state, forward to such officials any information which
it may have in its possession relative to the receipt, sale, use,
transportation or shipment by any person of motor fuel. (L. 1943 p. 670 §
22, A.L. 1972 S.B. 263)

1. There is created the "Motor Fuel Tax Fund". All revenues
derived from the motor fuel tax imposed upon highway users as an incident
to their use of the highways of the state shall be deposited in the state
treasury to the credit of this fund.

2. The moneys deposited to the credit of the motor fuel tax fund shall be
disbursed or transferred as follows:

(1) The amount of the tax collected with respect to fuel not used for
propelling motor vehicles on state highways shall be transferred to the
state highways and transportation department fund to be refunded by the
state as provided by law;

(2) The amount of actual costs of collection, apportionment and of making
refunds shall be transferred to the state highways and transportation
department fund for reimbursement by appropriation, to the agencies or
departments of government incurring these costs, subject to the
limitations of section 226.200, RSMo;

(3) A percentage of the net proceeds shall be transferred to the county
aid road trust fund as provided in article IV, section 30(a) of the state
constitution;

(4) A percentage of the net proceeds shall be allocated to the several
cities, towns and villages entitled thereto pursuant to the provisions of
article IV, section 30(a) of the state constitution;

(5) All the remaining net proceeds in excess of the allocations to
counties and cities, towns and villages shall be transferred to the state
highways and transportation department fund. (L. 1963 p. 192 § 1, A.L.
1972 S.B. 263, A.L. 1992 S.B. 797, A.L. 2000 H.B. 1742)

CROSS REFERENCE: Federal census results to be used for distribution of
revenue, when, RSMo 66.351

The funds herein provided for the construction of state highways
shall be distributed between the higher type roads (herein referred to as
the primary system) and the other state roads (herein referred to as the
secondary system) on the basis now prevailing, that is, forty-eight and
eight-tenths percent to the primary system and fifty-one and two-tenths
percent to the secondary system, and such basis of distribution shall be
continued until one of these systems shall have been completed, and
thereafter all of the funds provided for construction purposes shall be
used in the construction of the roads of the remaining system; provided,
however, that such sums as the commission shall determine are necessary
each year to reimburse counties and other civil subdivisions for state
highways constructed wholly or in part at their expense and accepted by
the commission, and such sums as in the judgment of the commission shall
be necessary for maintenance of state highways shall first be deducted
from the funds herein provided for before distribution between the
primary and secondary system for construction purposes is made; provided
further, that sufficient funds to provide for the payment of principal
and interest on outstanding state highway bonds as now required by law
shall be available from revenue under the provisions of existing laws or
pursuant to this chapter before any distribution of funds is made as
herein provided. (L. 1943 p. 670 § 33, A.L. 1972 S.B. 263, A.L. 1998 S.B.
619)

Effective 1-1-99

The director of revenue may enter into reciprocity agreements on
behalf of the state of Missouri with authorized representatives of other
states for the collection and refund of interstate fuel taxes levied
pursuant to this chapter. The director may adopt rules pursuant to this
chapter to implement the agreement for collection and refund of
interstate fuel taxes and other fuel tax agreements. The reporting
requirements, as provided in the agreement, shall take precedence over
the reporting requirements provided in this chapter. Where the agreement
and this chapter address the same matters, the provisions of the
agreement shall take precedence. A current copy of the agreement shall be
maintained by the department of revenue. (L. 1988 H.B. 1681, A.L. 1998
S.B. 619)

Effective 1-1-99

CROSS REFERENCE:

Interstate motor carriers, collection and regulation of amounts payable
pursuant to International Fuel Tax Agreement transferred to highways and
transportation commission, RSMo 226.008

As used in this chapter, the following words, terms and phrases
have the meanings given:

(1) "Agricultural purposes", clearing, terracing or otherwise preparing
the ground on a farm; preparing soil for planting and fertilizing,
cultivating, raising and harvesting crops; raising and feeding livestock
and poultry; building fences; pumping water for any and all uses on the
farm, including irrigation; building roads upon any farm by the owner or
person farming the same; operating milking machines; sawing wood for use
on a farm; producing electricity for use on a farm; movement of tractors,
farm implements and nonlicensed equipment from one field to another;

(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG or LP
gas), compressed natural gas product, or a combination of liquefied
petroleum gas and a compressed natural gas or electricity product used in
an internal combustion engine or motor to propel any form of vehicle,
machine, or mechanical contrivance. It includes all forms of fuel
commonly or commercially known or sold as butane, propane, or compressed
natural gas;

(3) "Aviation fuel", any motor fuel specifically compounded for use in
reciprocating aircraft engines;

(4) "Blend stock", any petroleum product component of motor fuel, such as
naphtha, reformat, toluene or kerosene, that can be blended for use in a
motor fuel without further processing. The term includes those petroleum
products presently defined by the Internal Revenue Service in regulations
pursuant to 26 U.S.C., Sections 4081 and 4082, as amended. However, the
term does not include any substance that:

(a) Will be ultimately used for consumer nonmotor fuel use; and

(b) Is sold or removed in drum quantities (fifty-five gallons) or less at
the time of the removal or sale;

(5) "Blended fuel", a mixture composed of motor fuel and another liquid
including blend stock, other than a de minimis amount of a product such
as carburetor detergent or oxidation inhibitor, that can be used as a
fuel in a highway vehicle. This term includes but is not limited to
gasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers and
resulting blends;

(6) "Blender", any person that produces blended motor fuel outside the
bulk transfer/terminal system;

(7) "Blending", the mixing of one or more petroleum products, with or
without another product, regardless of the original character of the
product blended, if the product obtained by the blending is capable of
use or otherwise sold for use in the generation of power for the
propulsion of a motor vehicle, an airplane, or a motorboat. The term does
not include the blending that occurs in the process of refining by the
original refiner of crude petroleum or the blending of products known as
lubricating oil and greases;

(8) "Bulk plant", a bulk motor fuel storage and distribution facility
that is not a terminal within the bulk transfer system and from which
motor fuel may be removed by truck;

(9) "Bulk transfer", any transfer of motor fuel from one location to
another by pipeline tender or marine delivery within the bulk
transfer/terminal system;

(10) "Bulk transfer/terminal system", the motor fuel distribution system
consisting of refineries, pipelines, vessels, and terminals. Motor fuel
in a refinery, pipeline, boat, barge or terminal is in the bulk
transfer/terminal system. Motor fuel in the fuel supply tank of any
engine, or in any tank car, rail car, trailer, truck, or other equipment
suitable for ground transportation is not in the bulk transfer/terminal
system;

(11) "Consumer", the user of the motor fuel;

(12) "Delivery", the placing of motor fuel or any liquid into the fuel
tank of a motor vehicle or bulk storage facility;

(13) "Department", the department of revenue;

(14) "Destination state", the state, territory, or foreign country to
which motor fuel is directed for delivery into a storage facility, a
receptacle, a container, or a type of transportation equipment for the
purpose of resale or use;

(15) "Diesel fuel", any liquid that is commonly or commercially known or
sold as a fuel that is suitable for use in a diesel-powered highway
vehicle. A liquid meets this requirement if, without further processing
or blending, the liquid has practical and commercial fitness for use in
the propulsion engine of a diesel-powered highway vehicle. "Diesel fuel"
does not include jet fuel sold to a buyer who is registered with the
Internal Revenue Service to purchase jet fuel and remit taxes on its sale
or use to the Internal Revenue Service;

(16) "Diesel-powered highway vehicle", a motor vehicle operated on a
highway that is propelled by a diesel-powered engine;

(17) "Director", the director of revenue;

(18) "Distributor", a person who either produces, refines, blends,
compounds or manufactures motor fuel, imports motor fuel into a state or
exports motor fuel out of a state, or who is engaged in distribution of
motor fuel;

(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyed
pursuant to United States Environmental Protection Agency rules or is
dyed pursuant to Internal Revenue Service rules or pursuant to any other
requirements subsequently set by the United States Environmental
Protection Agency or Internal Revenue Service including any invisible
marker requirements;

(20) "Eligible purchaser", a distributor who has been authorized by the
director to purchase motor fuel on a tax-deferred basis;

(21) "Export", to obtain motor fuel in this state for sale or other
distribution outside of this state. In applying this definition, motor
fuel delivered out of state by or for the seller constitutes an export by
the seller, and motor fuel delivered out of state by or for the purchaser
constitutes an export by the purchaser;

(22) "Exporter", any person, other than a supplier, who purchases motor
fuel in this state for the purpose of transporting or delivering the fuel
outside of this state;

(23) "Farm tractor", all tractor-type, motorized farm implements and
equipment but shall not include motor vehicles of the truck-type, pickup
truck-type, automobiles, and other motor vehicles required to be
registered and licensed each year pursuant to the provisions of the motor
vehicle license and registration laws of this state;

(24) "Fuel grade alcohol", a methanol or ethanol with a proof of not less
than one hundred ninety degrees (determined without regard to
denaturants) and products derived from such alcohol for blending with
motor fuel;

(25) "Fuel transportation vehicle", any vehicle designed for highway use
which is also designed or used to transport motor fuels and includes
transport trucks and tank wagons;

(26) "Gasoline", all products commonly or commercially known or sold as
gasoline that are suitable for use as a motor fuel. Gasoline does not
include products that have an American Society for Testing and Materials
(ASTM) octane number of less than seventy-five as determined by the
"motor method";

(27) "Gross gallons", the total measured motor fuel, exclusive of any
temperature or pressure adjustments, in U.S. gallons;

(28) "Heating oil", a motor fuel that is burned in a boiler, furnace, or
stove for heating or industrial processing purposes;

(29) "Import", to bring motor fuel into this state by any means of
conveyance other than in the fuel supply tank of a motor vehicle. In
applying this definition, motor fuel delivered into this state from
out-of- state by or for the seller constitutes an import by the seller,
and motor fuel delivered into this state from out-of-state by or for the
purchaser constitutes an import by the purchaser;

(30) "Import verification number", the number assigned by the director
with respect to a single transport truck delivery into this state from
another state upon request for an assigned number by an importer or the
transporter carrying motor fuel into this state for the account of an
importer;

(31) "Importer" includes any person who is the importer of record,
pursuant to federal customs law, with respect to motor fuel. If the
importer of record is acting as an agent, the person for whom the agent
is acting is the importer. If there is no importer of record of motor
fuel entered into this state, the owner of the motor fuel at the time it
is brought into this state is the importer;

(32) "Indian country":

(a) Land held in trust by the United States of America for the benefit of
a federally recognized Indian tribe or nation;

(b) All land within the limits of any Indian reservation under the
jurisdiction of the United States government, notwithstanding the
issuance of any patent, and including rights-of-way running through the
reservation;

(c) All dependent Indian communities within the borders of the United
States whether within the original or subsequently acquired territory
thereof, and whether within or without the limits of a state; and

(d) All Indian allotments, the Indian titles to which have not been
extinguished, including individual allotments held in trust by the United
States or allotments owned in fee by individual Indians subject to
federal law restrictions regarding disposition of said allotments and
including rights-of-way running through the same. The term shall also
include the definition of Indian country as found in 18 U.S.C., Section
1151;

(33) "Indian tribe", "tribes", or "federally recognized Indian tribe or
nation", an Indian tribal entity which is recognized by the United States
Bureau of Indian Affairs as having a special relationship with the United
States. The term shall also include the definition of a tribe as defined
in 25 U.S.C., Section 479a;

(34) "Interstate motor fuel user", any person who operates a motor
fuel-powered motor vehicle with a licensed gross weight exceeding
twenty-six thousand pounds that travels from this state into another
state or from another state into this state;

(35) "Invoiced gallons", the gallons actually billed on an invoice for
payment to a supplier which shall be either gross or net gallons on the
original manifest or bill of lading;

(36) "K-1 kerosene", a petroleum product having an A.P.I. gravity of not
less than forty degrees, at a temperature of sixty degrees Fahrenheit and
a minimum flash point of one hundred degrees Fahrenheit with a sulfur
content not exceeding four one-hundredths percent by weight;

(37) "Kerosene", the petroleum fraction containing hydrocarbons that are
slightly heavier than those found in gasoline and naphtha, with a boiling
range of one hundred forty-nine to three hundred degrees Celsius;

(38) "Liquid", any substance that is liquid in excess of sixty degrees
Fahrenheit and at a pressure of fourteen and seven-tenths pounds per
square inch absolute;

(39) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;

(40) "Motor vehicle", any automobile, truck, truck-tractor or any motor
bus or self-propelled vehicle not exclusively operated or driven upon
fixed rails or tracks. The term does not include:

(a) Farm tractors or machinery including tractors and machinery designed
for off-road use but capable of movement on roads at low speeds, or

(b) A vehicle solely operated on rails;

(41) "Net gallons", the motor fuel, measured in U.S. gallons, when
corrected to a temperature of sixty degrees Fahrenheit and a pressure of
fourteen and seven-tenths pounds per square inch absolute (psi);

(42) "Permissive supplier", an out-of-state supplier that elects, but is
not required, to have a supplier's license pursuant to this chapter;

(43) "Person", natural persons, individuals, partnerships, firms,
associations, corporations, estates, trustees, business trusts,
syndicates, this state, any county, city, municipality, school district
or other political subdivision of the state, federally recognized Indian
tribe, or any corporation or combination acting as a unit or any receiver
appointed by any state or federal court;

(44) "Position holder", the person who holds the inventory position in
motor fuel in a terminal, as reflected on the records of the terminal
operator. A person holds the inventory position in motor fuel when that
person has a contract with the terminal operator for the use of storage
facilities and terminating services for motor fuel at the terminal. The
term includes a terminal operator who owns motor fuel in the terminal;

(45) "Propel", the operation of a motor vehicle, whether it is in motion
or at rest;

(46) "Public highway", every road, toll road, highway, street, way or
place generally open to the use of the public as a matter of right for
the purposes of vehicular travel, including streets and alleys of any
town or city notwithstanding that the same may be temporarily closed for
construction, reconstruction, maintenance or repair;

(47) "Qualified terminal", a terminal which has been assigned a terminal
control number ("tcn") by the Internal Revenue Service;

(48) "Rack", a mechanism for delivering motor fuel from a refinery or
terminal into a railroad tank car, a transport truck or other means of
bulk transfer outside of the bulk transfer/terminal system;

(49) "Refiner", any person that owns, operates, or otherwise controls a
refinery;

(50) "Refinery", a facility used to produce motor fuel from crude oil,
unfinished oils, natural gas liquids, or other hydrocarbons and from
which motor fuel may be removed by pipeline, by boat or barge, or at a
rack;

(51) "Removal", any physical transfer of motor fuel from a terminal,
manufacturing plant, customs custody, pipeline, boat or barge, refinery
or any facility that stores motor fuel;

(52) "Retailer", a person that engages in the business of selling or
dispensing to the consumer within this state;

(53) "Supplier", a person that is:

(a) Registered or required to be registered pursuant to 26 U.S.C.,
Section 4101, for transactions in motor fuels in the bulk
transfer/terminal distribution system; and

(b) One or more of the following:

a. The position holder in a terminal or refinery in this state;

b. Imports motor fuel into this state from a foreign country;

c. Acquires motor fuel from a terminal or refinery in this state from a
position holder pursuant to either a two-party exchange or a qualified
buy-sell arrangement which is treated as an exchange and appears on the
records of the terminal operator; or

d. The position holder in a terminal or refinery outside this state with
respect to motor fuel which that person imports into this state. A
terminal operator shall not be considered a supplier based solely on the
fact that the terminal operator handles motor fuel consigned to it within
a terminal. "Supplier" also means a person that produces fuel grade
alcohol or alcohol-derivative substances in this state, produces fuel
grade alcohol or alcohol-derivative substances for import to this state
into a terminal, or acquires upon import by truck, rail car or barge into
a terminal, fuel grade alcohol or alcohol-derivative substances.
"Supplier" includes a permissive supplier unless specifically provided
otherwise;

(54) "Tank wagon", a straight truck having multiple compartments designed
or used to carry motor fuel;

(55) "Terminal", a bulk storage and distribution facility which includes:

(a) For the purposes of motor fuel, is a qualified terminal;

(b) For the purposes of fuel grade alcohol, is supplied by truck, rail
car, boat, barge or pipeline and the products are removed at a rack;

(56) "Terminal bulk transfers" include but are not limited to the
following:

(a) Boat or barge movement of motor fuel from a refinery or terminal to a
terminal;

(b) Pipeline movements of motor fuel from a refinery or terminal to a
terminal;

(c) Book transfers of product within a terminal between suppliers prior
to completion of removal across the rack; and

(d) Two-party exchanges or buy-sell supply arrangements within a terminal
between licensed suppliers;

(57) "Terminal operator", any person that owns, operates, or otherwise
controls a terminal. A terminal operator may own the motor fuel that is
transferred through or stored in the terminal;

(58) "Transmix", the buffer or interface between two different products
in a pipeline shipment, or a mix of two different products within a
refinery or terminal that results in an off-grade mixture;

(59) "Transport truck", a semitrailer combination rig designed or used to
transport motor fuel over the highways;

(60) "Transporter", any operator of a pipeline, barge, railroad or
transport truck engaged in the business of transporting motor fuels;

(61) "Two-party exchange", a transaction in which the motor fuel is
transferred from one licensed supplier or licensed permissive supplier to
another licensed supplier or licensed permissive supplier and:

(a) Which transaction includes a transfer from the person that holds the
original inventory position for motor fuel in the terminal as reflected
on the records of the terminal operator; and

(b) The exchange transaction is simultaneous with removal from the
terminal by the receiving exchange partner. However, in any event, the
terminal operator in its books and records treats the receiving exchange
party as the supplier which removes the product across a terminal rack
for purposes of reporting such events to this state;

(62) "Ultimate vendor", a person that sells motor fuel to the consumer;

(63) "Undyed diesel fuel", diesel fuel that is not subject to the United
States Environmental Protection Agency dyeing requirements, or has not
been dyed in accordance with Internal Revenue Service fuel dyeing
provisions; and

(64) "Vehicle fuel tank", any receptacle on a motor vehicle from which
fuel is supplied for the propulsion of the motor vehicle. (L. 1998 S.B.
619)

Effective 1-1-99

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

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. (L. 1998 S.B. 619)

Effective 1-1-99

1. The tax levied and imposed by this chapter on the use of
motor fuel which was imported into this state, other than by a bulk
transfer, shall arise at the time the product is imported into the state
and shall be measured by invoiced gallons received outside this state at
a refinery, terminal or at a bulk plant for delivery to a destination in
this state. In the event that the actual gallons imported exceed both the
net or gross gallons reflected on the manifest, bill of lading or
shipping papers, the measurement is on actual gallons imported.

2. Except as provided in subsection 1 of this section, the tax levied and
imposed by this chapter on the use of motor fuel shall be measured by
invoiced gallons of motor fuel removed, other than by a bulk transfer:

(1) From the bulk transfer/terminal system within this state;

(2) From the bulk transfer/terminal system outside this state for
delivery to a location in this state as represented on the shipping
papers, provided that the supplier imports the motor fuel for the account
of the supplier, or the supplier has made a tax precollection election
pursuant to section 142.839; and

(3) Upon sale in a terminal or refinery in this state to any person not
holding a supplier's license.

3. The measurements of fuel grade alcohol, blend stocks and blended fuel
shall follow subdivision (1) of subsection 2 for blend fuels imported,
and subdivision (2) of subsection 2 for alcohol and blend stocks imported
into a terminal, even if by other than a bulk transfer. (L. 1998 S.B. 619)

Effective 1-1-99

1. An excise tax at the motor fuel rate is imposed annually on
unaccounted for motor fuel losses at a terminal that exceed one half of
one percent of the number of net gallons removed from the terminal during
the calendar year by a system transfer or at a rack. To determine if this
tax applies, the terminal operator must determine the terminal loss as
the difference between the following:

(1) The amount of motor fuel in inventory at the terminal at the
beginning of the year plus the amount of motor fuel received at the
terminal during the year; and

(2) The amount of motor fuel in inventory at the terminal at the end of
the year plus the amount of motor fuel removed from the terminal during
the year.

2. The terminal operator whose motor fuel is unaccounted for is liable
for the tax imposed by this section. Motor fuel received by a terminal
operator and not shown on a report as having been removed from the
terminal is presumed to be unaccounted for. A terminal operator may
provide documentation to substantiate unaccountable losses. (L. 1998 S.B.
619)

Effective 1-1-99

1. Motor fuel used for the following nonhighway purposes is
exempt from the fuel tax imposed by this chapter, and a refund may be
claimed by the consumer, except as provided for in subsection (1) of this
section, if the tax has been paid and no refund has been previously
issued:

(1) Motor fuel used for nonhighway purposes including fuel for farm
tractors or stationary engines owned or leased and operated by any person
and used exclusively for agricultural purposes and including, beginning
January 1, 2006, bulk sales of one hundred gallons or more of gasoline
made to farmers and delivered by the ultimate vender to a farm location
for agricultural purposes only. As used in this section, the term
"farmer" shall mean any person engaged in farming in an authorized farm
corporation, family farm, or family farm corporation as defined in
section 350.010, RSMo. At the discretion of the ultimate vender, the
refund may be claimed by the ultimate vender on behalf of the consumer
for sales made to farmers and to persons engaged in construction for
agricultural purposes as defined in section 142.800. After December 31,
2000, the refund may be claimed only by the consumer and may not be
claimed by the ultimate vender unless bulk sales of gasoline are made to
a farmer after January 1, 2006, as provided in this subdivision and the
farmer provides an exemption certificate to the ultimate vender, in which
case the ultimate vender may make a claim for refund under section
142.824 but shall be liable for any erroneous refund;

(2) Kerosene sold for use as fuel to generate power in aircraft engines,
whether in aircraft or for training, testing or research purposes of
aircraft engines;

(3) Diesel fuel used as heating oil, or in railroad locomotives or any
other motorized flanged-wheel rail equipment, or used for other
nonhighway purposes other than as expressly exempted pursuant to another
provision.

2. Subject to the procedural requirements and conditions set out in this
chapter, the following uses are exempt from the tax imposed by section
142.803 on motor fuel, and a deduction or a refund may be claimed:

(1) Motor fuel for which proof of export is available in the form of a
terminal-issued destination state shipping paper and which is either:

(a) Exported by a supplier who is licensed in the destination state or
through the bulk transfer system;

(b) Removed by a licensed distributor for immediate export to a state for
which all the applicable taxes and fees (however nominated in that state)
of the destination state have been paid to the supplier, as a trustee,
who is licensed to remit tax to the destination state; or which is
destined for use within the destination state by the federal government
for which an exemption has been made available by the destination state
subject to procedural rules and regulations promulgated by the director;
or

(c) Acquired by a licensed distributor and which the tax imposed by this
chapter has previously been paid or accrued either as a result of being
stored outside of the bulk transfer system immediately prior to loading
or as a diversion across state boundaries properly reported in conformity
with this chapter and was subsequently exported from this state on behalf
of the distributor; The exemption pursuant to paragraph (a) of this
subdivision shall be claimed by a deduction on the report of the supplier
which is otherwise responsible for remitting the tax upon removal of the
product from a terminal or refinery in this state. The exemption pursuant
to paragraphs (b) and (c) of this subdivision shall be claimed by the
distributor, upon a refund application made to the director within three
years. A refund claim may be made monthly or whenever the claim exceeds
one thousand dollars;

(2) Undyed K-1 kerosene sold at retail through dispensers which have been
designed and constructed to prevent delivery directly from the dispenser
into a vehicle fuel supply tank, and undyed K-1 kerosene sold at retail
through nonbarricaded dispensers in quantities of not more than
twenty-one gallons for use other than for highway purposes. Exempt use of
undyed kerosene shall be governed by rules and regulations of the
director. If no rules or regulations are promulgated by the director,
then the exempt use of undyed kerosene shall be governed by rules and
regulations of the Internal Revenue Service. A distributor or supplier
delivering to a retail facility shall obtain an exemption certificate
from the owner or operator of such facility stating that its sales
conform to the dispenser requirements of this subdivision. A licensed
distributor, having obtained such certificate, may provide a copy to his
or her supplier and obtain undyed kerosene without the tax levied by
section 142.803. Having obtained such certificate in good faith, such
supplier shall be relieved of any responsibility if the fuel is later
used in a taxable manner. An ultimate vendor who obtained undyed kerosene
upon which the tax levied by section 142.803 had been paid and makes
sales qualifying pursuant to this subsection may apply for a refund of
the tax pursuant to application, as provided in section 142.818, to the
director provided the ultimate vendor did not charge such tax to the
consumer;

(3) Motor fuel sold to the United States or any agency or instrumentality
thereof. This exemption shall be claimed as provided in section 142.818;

(4) Motor fuel used solely and exclusively as fuel to propel motor
vehicles on the public roads and highways of this state when leased or
owned and when being operated by a federally recognized Indian tribe in
the performance of essential governmental functions, such as providing
police, fire, health or water services. The exemption for use pursuant to
this subdivision shall be made available to the tribal government upon a
refund application stating that the motor fuel was purchased for the
exclusive use of the tribe in performing named essential governmental
services;

(5) Motor fuel sold within an Indian reservation or within Indian country
by a federally recognized Indian tribe to a member of that tribe and used
in motor vehicles owned by a member of the tribe within Indian country.
This exemption does not apply to sales within an Indian reservation or
within Indian country by a federally recognized Indian tribe to
non-Indian consumers or to Indian consumers who are not members of the
tribe selling the motor fuel. This exemption shall be administered as
provided in section 142.821;

(6) That portion of motor fuel used to operate equipment attached to a
motor vehicle, if the motor fuel was placed into the fuel supply tank of
a motor vehicle that has a common fuel reservoir for travel on a highway
and for the operation of equipment, or if the motor fuel was placed in a
separate fuel tank and used only for the operation of auxiliary
equipment. The exemption for use pursuant to this subdivision shall be
claimed by a refund claim filed by the consumer who shall provide
evidence of an allocation of use satisfactory to the director;

(7) Motor fuel acquired by a consumer out-of-state and carried into this
state, retained within and consumed from the same vehicle fuel supply
tank within which it was imported, except interstate motor fuel users;

(8) Motor fuel which was purchased tax-paid and which was lost or
destroyed as a direct result of a sudden and unexpected casualty or which
had been accidentally contaminated so as to be unsalable as highway fuel
as shown by proper documentation as required by the director. The
exemption pursuant to this subdivision shall be refunded to the person or
entity owning the motor fuel at the time of the contamination or loss.
Such person shall notify the director in writing of such event and the
amount of motor fuel lost or contaminated within ten days from the date
of discovery of such loss or contamination, and within thirty days after
such notice, shall file an affidavit sworn to by the person having
immediate custody of such motor fuel at the time of the loss or
contamination, setting forth in full the circumstances and the amount of
the loss or contamination and such other information with respect thereto
as the director may require;

(9) Dyed diesel fuel or dyed kerosene used for an exempt purpose. This
exemption shall be claimed as follows:

(a) A supplier or importer shall take a deduction against motor fuel tax
owed on their monthly report for those gallons of dyed diesel fuel or
dyed kerosene imported or removed from a terminal or refinery destined
for delivery to a point in this state as shown on the shipping papers;

(b) This exemption shall be claimed by a deduction on the report of the
supplier which is otherwise responsible for remitting the tax on removal
of the product from a terminal or refinery in this state;

(c) This exemption shall be claimed by the distributor, upon a refund
application made to the director within three years. A refund claim may
be made monthly or whenever the claim exceeds one thousand dollars. (L.
1998 S.B. 619, A.L. 1999 S.B. 414, A.L. 2005 S.B. 355)

The exemption under section 142.815 for sales of motor fuel sold
for use by the United States or any agency or instrumentality thereof
shall be claimed as follows:

(1) The ultimate vendor shall obtain a certificate signed by the
purchasing entity listed in this section setting forth:

(a) The name and address of the purchasing entity;

(b) The quantity of motor fuel, or if the certificate is for all the
motor fuel purchased by the purchasing entity, the certificate shall be
for a period not to exceed three years;

(c) The exempt use of the motor fuel;

(d) The name and address of the ultimate vendor from whom the motor fuel
was purchased;

(e) The federal employer identification number of the purchasing entity;
and

(f) A statement that the purchasing entity understands that the
fraudulent use of the certificate to obtain fuel without paying the tax
levied pursuant to this chapter shall result in the purchaser paying the
tax, with penalties and interest, as well as such other penalties
provided in this chapter;

(2) The ultimate vendor, having obtained from the purchasing entity the
certificate, which the ultimate vendor shall retain for a period of not
less than three years, shall execute an ultimate vendor certificate which
shall contain the following information:

(a) The name and address of the ultimate vendor;

(b) The federal employment identification number of the ultimate vendor;

(c) The quantity of motor fuel sold and the date of the sale;

(d) A certification that the ultimate vendor sold motor fuel to the
purchasing entity for the exempt purpose;

(e) That the ultimate vendor has the necessary records to support the
sale of the motor fuel; and

(f) That the ultimate vendor understands and agrees that the fraudulent
use of the certificate to obtain fuel without paying the tax levied
pursuant to this chapter, or paying a refund of the tax, whether for the
ultimate vendor or others, shall result in the payment of the tax by the
ultimate vendor, with penalties and interest, as well as such other
penalties provided in this chapter;

(3) The ultimate vendor shall give the executed ultimate vendor
certificate to the supplier who, having made reasonable commercial
inquiries into the accuracy of the information in the certificate, shall
be eligible to claim a credit against the tax liability on the ensuing
monthly report of the supplier. As a condition of obtaining the credit,
the supplier shall credit or refund the tax to the ultimate vendor who
made the sale to the purchasing entity. If there is an intermediate
vendor, or vendors, in the distribution chain between the supplier and
the ultimate vendor, each vendor shall endorse the certificate, subject
to any rules and regulations promulgated by the director, and transmit
the certificate to the supplier and remit the credit, once received, to
the customer of the intermediate vendor. The supplier and all vendors, if
they accept the certificate in good faith and make a reasonable inquiry
as to the accuracy of the information contained in the certificate, shall
be held harmless if the purchasing entity has made a fraudulent claim; and

(4) If the sale of motor fuel to the purchasing entity occurs at a fixed
retail pump available to the general public, the ultimate vendor, having
made the sale to the purchasing entity without the tax, may apply for a
refund from the director by submitting the application and supporting
documentation as the director shall reasonably prescribe. However, if the
purchase is charged to a fleet or government fueling credit card, or to
an oil company credit card issued to the purchasing entity, the ultimate
vendor may bill the purchasing entity without the tax and seek a refund,
or utilize the provisions of this section. If the purchase occurs at a
branded station of a supplier or permissive supplier, such supplier shall
be presumed to have elected to be the ultimate vendor and may claim a
credit against the liability on its monthly tax return or apply for a
refund. (L. 1998 S.B. 619)

Effective 1-1-99

The exemption for motor fuel sold within an Indian reservation
or Indian country under section 142.815 shall be administered as follows:

(1) At the discretion of the director the exemption from taxation set
forth in this section shall be administered as set out in either
paragraph (a) or (b) of this subdivision. In the event a court of
competent jurisdiction should strike down, enjoin, or issue any form of
temporary restraining order against either paragraph (a) or (b) of this
subdivision, then the remaining paragraph shall immediately become
effective and shall be administered by the director. The two alternative
methods are as follows:

(a) The tribal member shall apply for a refund with respect to the motor
fuel purchased in this state for consumption within Indian country in
this state as to which the tax imposed by this chapter has previously
been paid and no refund previously issued; or

(b) The director shall determine, by the procedure set out herein, the
annual probable demand for motor fuel for consumption by tribal members
within Indian country for each ultimate vendor location owned and
operated by a federally recognized Indian tribe on Indian country.
Tribally owned and operated ultimate vendors shall be permitted a monthly
allocation equal to one-twelfth the annual probable demand. No motor fuel
shall be removed from a terminal or imported into this state tax free for
sale at a tribally owned and operated location except pursuant to this
section. The director shall issue exemption certificate coupons equal to
the probable demand to each federally recognized tribe which owns and
operates an ultimate vendor location in Indian country. The tribally
owned and operated ultimate vendor shall transmit the coupons to its
distributor who shall grant the ultimate vendor a credit in the amount of
the tax exemption equal to the amount which would be due pursuant to
section 142.803 absent the coupons. The distributor shall transmit said
used coupons up its chain of distribution to the supplier charged with
precollection of tax in accordance with this chapter who has granted the
same tax exemption to the distributor. The supplier shall then claim the
coupons as a credit against the tax liability otherwise owing on motor
fuel removed from its terminals;

(2) The probable demand used in the method described in paragraph (b) of
subdivision (1) of this section shall be determined in the first instance
by the director by multiplying the number of members of the tribe which
owns and operates an ultimate vendor location in Indian country who live
within the service area of that location by the average per capita motor
fuel consumption for residents of this state by a ratio whose numerator
is the amount of motor fuel consumed in nonhighway uses (not on state
maintained highways) and whose denominator is the amount of that motor
fuel consumed in this state;

(3) In determining the number of members of the tribe living within* the
service area, the director may rely upon information including, but not
limited to:

(a) Verified information voluntarily submitted by the affected tribe;

(b) Data derived from the most recent U.S. decennial census; and

(c) Data derived from the U.S. Bureau of Indian Affairs;

(4) The service area of a tribally owned and operated ultimate vendor
location shall be presumed to be a radius around the location with a
diameter of:

(a) Ten miles in counties whose population exceeds three hundred fifty
thousand; and

(b) Twenty-five miles in counties whose population does not exceed three
hundred fifty thousand.

An affected tribe may rebut this presumption by competent evidence in a
proceeding to adjust the probable demand determination pursuant to
subdivision (7) of this subsection;

(5) In determining the per capita consumption of motor fuel and the ratio
of nonhighway use of fuel to that consumed the director may rely upon
information including, but not limited to:

(a) Filings with the director regarding total fuels removed from
terminals versus the amount used upon highways in this state;

(b) Fuel consumption reports issued by the Federal Highway
Administration; and

(c) Energy consumption reports issued by the U.S. Energy Information
Service;

(6) The director may adjust his determination of probable demand
periodically at his discretion, but not less often than upon receipt of a
new federal decennial census;

(7) Should any affected federally recognized Indian tribe wish to contest
the director's determination of probable demand, it may do so before the
administrative hearing commission. At such hearing the tribe shall have
the right to submit witnesses and evidence and shall have the burden of
proof by a preponderance of the evidence to establish error in the
director's determination and by establishing the tribe's own calculation.
At the conclusion of such hearing, the administrative law judge shall
prepare findings of fact, conclusions of law and an order which shall be
subject to any and all rights of appeal enjoyed by the director or any
other taxpayers. In such a hearing the affected tribe may introduce
testimony under oath or other competent evidence to establish:

(a) The number of its tribal members living within the service area of a
tribally owned and operated ultimate vendor location;

(b) The actual radius of the service area of the location, if different
from those distances presumed in subdivision (4) of this section;

(c) Per capita motor fuel consumption of tribal members living within the
service area if different from that calculated by the director in
accordance with subdivision (5) of this section; or

(d) The ratio of nonhighway to highway use fuels within the service area
if different from that calculated by the director under subdivision (5)
of this section;

(8) Should the director determine that an affected tribe or its suppliers
have been violating or evading its determination of probable demand
hereunder or securing or selling untaxed motor fuel to consumers other
than members of the affected tribe, the director may, after notice and
hearing, cancel the tax exemption coupons granted to the tribe and
prohibit removal of tax-free motor fuel from a terminal or import into
this state for delivery to the tribally owned and operated ultimate
vendor locations. Upon such action, the tribal members must use the
method provided in subdivision (1) of this section to obtain refunds, no
further coupons shall be provided to the affected tribe, and the
suppliers shall not be permitted to claim a credit upon receipt of the
coupons. (L. 1998 S.B. 619)

Effective 1-1-99

*Word "with" appears in original rolls.

1. To claim a refund in accordance with section 142.815, a
person shall present to the director a statement containing a written
verification that the claim is made under penalties of perjury and lists
the total amount of motor fuel purchased and used for exempt purposes.
The claim shall not be transferred or assigned and shall be filed not
more than three years after the date the motor fuel was imported, removed
or sold if the claimant is a supplier, importer, exporter or distributor.
If the claim is filed by the ultimate consumer, a consumer must file the
claim within one year of the date of purchase or April fifteenth
following the year of purchase, whichever is later. The claim statement
shall be supported by the original sales slip, invoice or other
documentation as approved by the director and shall include the following
information:

(1) Date of sale;

(2) Name and address of purchaser;

(3) Name and address of seller;

(4) Number of gallons purchased and base price per gallon;

(5) Number of gallons purchased and charged Missouri fuel tax, as a
separate item;

(6) Number of gallons purchased and charged sales tax, if applicable, as
a separate item;

(7) Marked paid by the seller.

2. If the original sales slip or invoice is lost or destroyed, a
statement to that effect shall accompany the claim for refund, and the
claim statement shall also set forth the serial number of the invoice. If
the director finds the claim is otherwise regular, the director may allow
such claim for refund.

3. The director may make any investigation necessary before refunding the
motor fuel tax to a person and may investigate a refund after the refund
has been issued and within the time frame for making adjustments to the
tax pursuant to this chapter.

4. In any case where a refund would be payable to a supplier pursuant to
this chapter, the supplier may claim a credit in lieu of such refund for
a period not to exceed three years.

5. Every person shall maintain and keep for a period of three years
records to substantiate all claims for refund of the motor fuel tax,
together with invoices, bills of lading, and other pertinent records and
paper as may be required by the director for reasonable administration of
this chapter.

6. Motor fuel tax that has been paid more than once with respect to the
same gallon of motor fuel shall be refunded by the director to the person
who last paid the tax after the subsequent taxable event upon submitting
proof satisfactory to the director.

7. Motor fuel tax that has otherwise been erroneously paid by a person
shall be refunded by the director upon proof shown satisfactory to the
director.

8. If a refund is not issued within ninety days of an accurate and
complete filing, as required by this chapter, the director shall pay
interest at the rate set out in section 32.065, RSMo, accruing after the
expiration of the ninety-day period until the date the refund is issued.
After December 31, 2000, if a refund is not issued within thirty days of
an accurate and complete filing, as required by this chapter, the
director shall pay interest at the rate provided in section 32.065, RSMo,
accruing after the expiration of the thirty-day period until the date the
refund is issued. (L. 1998 S.B. 619, A.L. 1999 S.B. 414)

1. Each distributor of gasoline upon which a tax is imposed
pursuant to this chapter shall forward to the director not later than the
last day of the month next following the month of delivery, a copy of the
invoice for each delivery of such gasoline to a marina or other retailer
who sells such gasoline to the ultimate consumer for use in a boat or
ship operating on the waterways of this state and which is located in a
county containing any part of a lake having one hundred miles of
shoreline or more. Each invoice submitted to the director shall include
the name and address of the purchaser, the county in which the gasoline
was delivered, the quantity of gasoline delivered and the amount of
gasoline tax collected thereon.

2. Prior to July first of each year, each county described in subsection
1 of this section and the state highways and transportation commission
shall jointly file with the director a statement listing each public road
in that county which provides access to a lake having one hundred miles
of shoreline or more, and which the state highways and transportation
commission assumed ownership of, from the county, after June 30, 1989.
This statement shall list the mutually agreed percentage of unclaimed
refunds of gasoline tax collected within that county under the provisions
of this section to be paid to that county, and the percentage which is to
be paid to the state highways and transportation commission. Until the
state highways and transportation commission assumes ownership of one or
more such public roads in a county after June 30, 1989, that county shall
receive one hundred percent of all unclaimed refunds of gasoline tax
derived from that county. If no such statement is filed, the director may
assume that the most recent statement on file for that county is correct.
As the state highways and transportation commission assumes ownership of
one or more such lake access roads within a county, its percentage of
unclaimed refunds of gasoline tax collected within that county shall
increase correspondingly. The various counties and the state highways and
transportation commission are authorized to enter into agreements to
effectuate the purpose and intent of this section.

3. No later than August fifteenth of each year, the director shall
compare the invoices for delivery of gasoline in each county for use in
boats or ships during the previous year with the sales slips submitted to
support the claims for refund of gasoline tax provided in this section,
and shall, with the approval of the Missouri department of
transportation, pay to each county that county's agreed percentage of
record of the amount by which the tax paid in the county on sales of
gasoline for use in boats and ships exceeds the tax refunded on gasoline
purchased in the county. The balance of the unclaimed boat or ship
gasoline tax refunds for the county shall be deposited in the state road
fund for the use of the highways and transportation commission.

4. The refunds of gasoline tax received by each county in accordance with
the provisions of this section shall be used by that county for the
construction, repair and maintenance of public roads in the county which
connect a state highway with a lake having one hundred miles of shoreline
or more and for no other purpose. The state highways and transportation
commission is authorized but not required to assume the ownership and
responsibility for the construction, repair, and maintenance of a road
which provides access to a lake having one hundred miles of shoreline or
more, and each county commission having such a road is authorized to
transfer its ownership of the road to the highways and transportation
commission when that ownership transfer is mutually agreeable. When the
highways and transportation commission assumes ownership of any such
road, that road becomes a part of the state highway system, and shall be
constructed, reconstructed, repaired and maintained as the highways and
transportation commission deems appropriate from the revenue available in
the state road fund and any other available sources. (L. 1998 S.B. 619)

Effective 1-1-99

1. It is unlawful for any person to act as an interstate motor
fuel user without being licensed as such unless the motor fuel user is
licensed under a reciprocity agreement. However, as to a motor vehicle
operated in this state in the course of interstate traffic by an
unlicensed interstate motor fuel user, a single trip motor fuel tax
permit authorizing operation of such vehicle for a single trip through
the state, or from a point on the border of this state to a point within
and return to the border may be issued upon proper application and in a
manner prescribed by the director. Any person found to have not purchased
a trip permit when so required shall immediately purchase such permit.
The fee for each permit shall be ten dollars, and the permit shall be
valid for a period of seventy-two hours. Permits shall be made available
at official highway weigh stations.

2. A single trip permit shall be issued for each vehicle for which
application is made, and the application fee for such permit shall apply
only to the vehicle for which the permit is issued. A trip permit shall
not be issued to anyone whose license is currently in a revoked status.
Evidence of the issuance of such trip permit or in the alternative the
payment and civil penalty thereof shall be furnished to the director, his
agents, appointees or any officer of the Missouri state highway patrol
upon demand. (L. 1998 S.B. 619)

Effective 1-1-99

Any person who is required to precollect or pay a tax as
established in this chapter and who fails to precollect or remit the tax
or any part thereof is fully responsible for the unpaid tax. The director
may recover any unpaid taxes pursuant to this chapter from any party who
was under a duty to precollect or pay the tax. Such person remains liable
for the taxes even in the event that, for whatever reason, such person
failed to precollect or pay the taxes due. The liability to precollect
and remit shall be separate from any duty that the consumer may have
pursuant to this chapter to pay upon consumption, and the existence of
such overlapping duties shall not be a defense for a failure to
precollect and remit, though it may give rise to a refund claim in
accordance with section 142.824 if both parties pay the tax. (L. 1998
S.B. 619)

Effective 1-1-99

Except as otherwise provided in this chapter, the tax imposed by
section 142.803 on motor fuel measured by gallons imported from another
state shall be precollected on behalf of the consumers and remitted to
the state by the:

(1) Licensed distributor who has imported the nonexempt motor fuel. The
precollection shall be made and remitted within three business days after:

(a) The nonexempt motor fuel was entered into the state; or

(b) A valid import verification number required by this chapter was
assigned by the director;

whichever occurred earlier. If the motor fuel was not subject to a
precollection agreement with the supplier, the precollection shall be
remitted in the manner specified by the director; or

(2) Licensed distributor who has imported the nonexempt motor fuel which
is subject to a precollection agreement with the supplier. The
precollection shall be made and remitted on or before the last day of the
following month unless such day falls upon a weekend or state holiday, in
which case the liability would be due the next succeeding business day.
The remittance of all amounts of tax due shall be paid on the basis of
ninety-seven percent for gasoline, gasoline blends and gasoline blend
stocks and ninety-eight percent for diesel, diesel blends and diesel
blend stocks. The distributor shall remit the tax to the supplier, acting
as trustee, who shall remit to the director on behalf of the distributor
under the same terms as a supplier payment pursuant to section 142.842
and no import verification number shall be required; or

(3) Unlicensed importer at the time the fuel is entered into this state.
However, if the supplier of the motor fuel, as shown on the records of
the terminal operator, has made a blanket election to precollect tax in
accordance with section 142.839, then the importer shall remit the tax to
the supplier, acting as trustee, who shall remit to the director on
behalf of the importer under the same terms as a supplier payment
pursuant to section 142.842, and no import verification number shall be
required. (L. 1998 S.B. 619)

Effective 1-1-99

1. Any licensed supplier or licensed permissive supplier may
make a blanket election with the director to treat all removals from all
of its out-of-state terminals with a destination in this state as shown
on the terminal-issued shipping paper as if the removals were removed
across the rack by the supplier from a terminal in this state for all
purposes.

2. The election provided by this section shall be made by filing a
"notice of election" with the director.

3. The director shall publish a list of electing suppliers pursuant to
this section.

4. The absence of an election by a supplier in accordance with this
section shall in no way relieve the supplier of responsibility for
remitting the tax imposed by this chapter upon the removal from an
out-of-state terminal for import into this state by the supplier.

5. Any supplier which makes the election provided by this section shall
precollect the tax imposed by this chapter on all removals from a
qualified terminal on its account as a position holder, or as a person
receiving fuel from a position holder pursuant to a terminal bulk
transfer without regard to the license status of the person acquiring the
fuel from the supplier, the point or terms of sale, or the character of
delivery.

6. Each supplier who elects to precollect tax pursuant to this chapter
agrees to waive any defense that the state lacks jurisdiction to require
collection on all out-of-state sales by such person as to which the
person had knowledge that the shipments were destined for this state and
that this state imposes the requirement pursuant to this subsection under
its general police powers to regulate the movement of motor fuels.

7. Each supplier who elects to precollect tax pursuant to this chapter
shall not be subject to any civil penalties or interest imposed pursuant
to this chapter for any corrections resulting from a diversion of the
motor fuel from the original destination as represented by the purchaser
or the agent of the purchaser. However, the supplier and exporter in
accordance with this subsection may, by mutual agreement, permit the
supplier to assume the liability of the exporter and adjust the taxes of
the exporter payable to the supplier. (L. 1998 S.B. 619)

Effective 1-1-99

1. The tax imposed by section 142.803, measured by motor fuel
removed from a terminal or refinery in this state, other than a terminal
bulk transfer, shall be precollected and remitted on behalf of the
consumers to the state by the person removing the motor fuel from the
facility through the supplier of the motor fuel, as shown in the records
of the terminal operator, acting as a trustee.

2. The supplier and each reseller shall list the amount of tax as a
separate line item on all invoices or billings.

3. All tax to be paid by a supplier with respect to gallons removed on
the account of the supplier during a calendar month shall be due and
payable on or before the second day of the second succeeding month unless
such day falls upon a weekend or state holiday in which case the
liability would be due the next succeeding business day.

4. A supplier shall remit any late taxes remitted to the supplier by an
eligible purchaser and shall timely notify the director of any late
remittances if that supplier has previously given notice to the director
that the tax amount was not received pursuant to subsection 1 of section
142.857.

5. The remittance of all amounts of tax due shall be paid on the basis of
the amount invoiced to eligible purchasers or ninety-seven percent for
gasoline, gasoline blends and gasoline blend stocks and ninety-eight
percent for diesel fuel, diesel blends and diesel blend stocks when the
supplier removed the motor fuel for its own account or on sales to
noneligible purchasers. At the director's discretion, payment may be made
by electronic funds transfer. (L. 1998 S.B. 619)

Effective 1-1-99

The terminal operator of a terminal in this state is jointly and
severally liable for the tax imposed pursuant to section 142.803 and
shall remit payment to this state at the same time and on the same basis
as a supplier in accordance with section 142.842 upon:

(1) The removal of motor fuel from the terminal on account of any
supplier who is not licensed in this state. However, the terminal
operator shall be relieved of liability if the terminal operator
establishes all of the following:

(a) The terminal operator has a valid terminal operator's license issued
for the facility from which the motor fuel is withdrawn;

(b) The terminal operator has a copy of a valid license from the supplier
as required by the director; and

(c) The terminal operator has no reason to believe that any information
is false; or

(2) The removal of motor fuel that is not dyed and marked in accordance
with Internal Revenue Service requirements, if the terminal operator
provides any person with any bill of lading, shipping paper, or similar
document indicating that the motor fuel is dyed and marked in accordance
with Internal Revenue Service requirements. (L. 1998 S.B. 619)

Effective 1-1-99

There shall be an election available to those eligible
distributors who remove fuel from a terminal or refinery operated by a
supplier or permissive supplier who remit the tax through the supplier,
acting as a trustee, as to the timing of the remittance. At the election
of an eligible purchaser, which notice shall be evidenced by a written
statement from the director as to the purchaser eligibility status as
determined pursuant to section 142.851, the supplier shall not require a
payment of motor fuel tax on transport truckloads from the purchaser
sooner than two business days prior to the date on which the tax is
required to be remitted by the supplier pursuant to section 142.842. This
election shall be subject to a condition that the remittances by the
eligible purchaser of all amounts of tax due the supplier shall be paid
on the basis of ninety-seven percent for gasoline, gasoline blends and
gasoline blend stocks and ninety-eight percent for diesel fuel, diesel
blends and diesel blend stocks and which shall be paid by electronic
funds transfer on or before the second preceding day prior to the date of
the remittance by the supplier to the director. Should the tax being
remitted through the supplier be a destination state motor fuel tax on
exports pursuant to section 142.815, the timing and basis of this section
are to be substituted for the due dates and basis of an importer's tax in
the destination state. (L. 1998 S.B. 619)

Effective 1-1-99

1. Each purchaser desiring to make an election under section
142.848 shall present evidence to the director that:

(1) The applicant was a licensee in good standing under the predecessor
motor fuel statute as to which the applicant remitted tax to the
director; or

(2) The applicant meets the financial responsibility and bonding
requirements imposed by this chapter, which bond shall conform to the
specific requirements of this section.

2. The director may require a purchaser who pays the tax to a supplier to
file with the director a surety bond payable to the state, upon which the
purchaser is the obligor or other financial security, in an amount
satisfactory to the director, calculated with a maximum of three times
monthly potential tax payments with a maximum amount of one hundred fifty
thousand dollars for gasoline and diesel fuel separately. The director
may require that the bond indemnify the director against the tax credits
claimed by the suppliers pursuant to section 142.854.

3. Each purchaser desiring to make an election in accordance with section
142.848 shall not be subject to the provisions of subsection 2 of this
section if the purchaser holds a valid distributor's license and meets
the bonding requirements according to the law on the day prior to the
effective date of sections 142.800 to 142.953. Upon January 1, 1999, each
purchaser holding a valid distributor's license issued prior to January
1, 1999, may elect to become an eligible purchaser. Such purchaser shall
have the option to provide bonding as provided for distributors in
section 142.896.

4. The director shall have the authority to rescind a purchaser's
eligibility and election to defer motor fuel tax remittances for the
failure to make timely tax-deferred payment of tax to a supplier pursuant
to section 142.848, by sending written notice to all suppliers or
publishing notice of the revocation. As a condition of restoring a
purchaser's eligibility the director may require further assurance of the
financial responsibility of the purchaser, including increasing the bond
required up to the three times potential liability without regard to a
maximum, or any other action that the director may reasonably require to
ensure remittance of the motor fuel tax. Any person whose application is
refused or eligibility canceled by the director may seek review of the
determination by the administrative hearing commission. Notwithstanding
any other provision of the law, the administrative hearing commission
shall not grant a stay.

5. The director shall publish a list of eligible purchasers and make it
available to all suppliers. (L. 1998 S.B. 619)

Effective 1-1-99

Every supplier has a fiduciary duty to remit to the director the
amount of tax paid to the supplier, in its role as a trustee, by any
purchaser, importer, exporter or eligible purchaser. In computing the
amount of motor fuel tax due, the supplier shall be entitled to a credit
against the tax payable in the amount of tax paid by the supplier that
was accrued and remitted to a state, but not received from an eligible
purchaser. The director shall have the right to recover any unpaid tax
directly from the eligible purchaser. (L. 1998 S.B. 619)

Effective 1-1-99

1. In order for the supplier to be eligible for the credit in
section 142.854 it must provide notice to the director of a failure to
collect the* tax within ten business days following the earliest date on
which the supplier was entitled to collect the tax from the eligible
purchaser pursuant to section 142.848. The director shall establish the
evidence a supplier must provide to receive the credit. The claim for
credit shall identify the defaulting eligible purchaser and any tax
liability that remains unpaid. The credit shall be claimed on the first
return following the expiration of the ten-day period as provided in this
section if the payment remains unpaid as of the filing date of that
return or the credit shall be disallowed. The credit of the supplier
shall be limited to the amount due from the purchaser, plus any tax that
accrues from that purchaser for a period not to exceed ten days or the
date of notification to the director or whichever is earlier following
the date of failure to pay. No additional credit shall be allowed to a
supplier pursuant to this section with respect to that purchaser until
the director has notified the supplier that the purchaser's eligibility
to make deferrals in accordance with section 142.851 has been restored.

2. In the event that the credit to the supplier originates out of a
failure to pay a destination state motor fuel tax on shipments removed
for export under subdivision (1) of subsection 2 of section 142.815, the
presumption in section 142.806 shall be raised that the fuel was removed
for use in this state and thus taxable. The director shall seek payment
of the tax in a dual capacity both to protect the interests of this state
and as the base state from which the shipment originated to assist the
destination state in the reporting or collection of tax due upon the
receipt of the fuel into that state.

3. The provisions of this section shall terminate as to the credits given
for motor fuel taxes not received due a destination state upon a
reciprocity agreement being entered into between the director and
authorized representatives of that state as to the collection of these
taxes. (L. 1998 S.B. 619)

Effective 1-1-99

*Word "the" does not appear in original rolls.

If required by the director, all suppliers and other persons
required to pay tax pursuant to this chapter shall remit by electronic
fund transfer. The transfer shall be made on or before the date the tax
is due. (L. 1998 S.B. 619)

Effective 1-1-99

Every supplier and permissive supplier who properly remits tax
in accordance with this chapter shall be allowed to retain one-tenth of
one percent of the tax imposed by this chapter and collected and remitted
by that supplier in accordance with this chapter to cover the costs of
administration imposed by this chapter including reporting, audit
compliance, dye injection, and shipping paper preparation. (L. 1998 S.B.
619)

Effective 1-1-99

1. In the event the tax imposed by section 142.803 is not
otherwise precollected, the ultimate consumer shall be liable, unless
such person is otherwise exempted pursuant to section 142.869 or
subdivisions (3) and (5) of subsection 2 of section 142.815, for the tax
upon the delivery into the fuel supply tank of a motor vehicle for the
use of motor fuel on the highways including, but not limited to:

(1) Any diesel fuel that contains a dye; or

(2) Any motor fuel on which a claim for refund has been made.

2. The ultimate vendor of motor fuel, other than a federally recognized
Indian tribe, shall be jointly and severally liable for the backup tax
precollected by subsection 1 of this section if the ultimate vendor knows
or has reason to know that the motor fuel, as to which tax imposed by
this chapter has not been paid, is or will be consumed in a nonexempt
use. (L. 1998 S.B. 619)

Effective 1-1-99

1. The tax imposed by this chapter shall not apply to passenger
motor vehicles, buses as defined in section 301.010, RSMo, or commercial
motor vehicles registered in this state which are powered by alternative
fuel, and for which a valid decal has been acquired as provided in this
section. The owners or operators of such motor vehicles shall, in lieu of
the tax imposed by section 142.803, pay an annual alternative fuel decal
fee as follows: seventy-five dollars on each passenger motor vehicle,
school bus as defined in section 301.010, RSMo, and commercial motor
vehicle with a licensed gross vehicle weight of eighteen thousand pounds
or less; one hundred dollars on each motor vehicle with a licensed gross
weight in excess of eighteen thousand pounds but not more than thirty-six
thousand pounds used for farm or farming transportation operations and
registered with a license plate designated with the letter "F"; one
hundred fifty dollars on each motor vehicle with a licensed gross vehicle
weight in excess of eighteen thousand pounds but less than or equal to
thirty-six thousand pounds, and each passenger-carrying motor vehicle
subject to the registration fee provided in sections 301.059, 301.061 and
301.063, RSMo; two hundred fifty dollars on each motor vehicle with a
licensed gross weight in excess of thirty-six thousand pounds used for
farm or farming transportation operations and registered with a license
plate designated with the letter "F"; and one thousand dollars on each
motor vehicle with a licensed gross vehicle weight in excess of
thirty-six thousand pounds.

2. Except interstate fuel users and vehicles licensed under a reciprocity
agreement as defined in section 142.617, the tax imposed by section
142.803 shall not apply to motor vehicles registered outside this state
which are powered by alternative fuel, and for which a valid temporary
alternative fuel decal has been acquired as provided in this section. The
owners or operators of such motor vehicles shall, in lieu of the tax
imposed by section 142.803, pay a temporary alternative fuel decal fee of
eight dollars on each such vehicle. Such decals shall be valid for a
period of fifteen days from the date of issuance and shall be attached to
the lower right-hand corner of the front windshield on the motor vehicle
for which it was issued. Such decal and fee shall not be transferable.
All proceeds from such decal fees shall be deposited as specified in
section 142.345. Alternative fuel dealers selling such decals in
accordance with rules and regulations prescribed by the director shall be
allowed to retain fifty cents for each decal fee timely remitted to the
director.

3. The director shall annually, on or before January thirty-first of each
year, collect or cause to be collected from owners or operators of the
motor vehicles specified in subsection 1 of this section the annual decal
fee. Applications for such decals shall be supplied by the department of
revenue. In the case of a motor vehicle which is not in operation by
January thirty-first of any year, a decal may be purchased for a
fractional period of such year, and the amount of the decal fee shall be
reduced by one-twelfth for each complete month which shall have elapsed
since the beginning of such year.

4. Upon the payment of the fee required by subsection 1 of this section,
the director shall issue a decal, which shall be valid for the current
calendar year and shall be attached to the lower right-hand corner of the
front windshield on the motor vehicle for which it was issued.

5. The decal fee paid pursuant to subsection 1 of this section for each
motor vehicle shall be transferable upon a change of ownership of the
motor vehicle and, if the LP gas or natural gas equipment is removed from
a motor vehicle upon a change of ownership and is reinstalled in another
motor vehicle, upon such reinstallation. Such transfers shall be
accomplished in accordance with rules and regulations promulgated by the
director.

6. It shall be unlawful for any person to operate a motor vehicle
required to have an alternative fuel decal upon the highways of this
state without a valid decal.

7. No person shall cause to be put, or put, LP gas or natural gas into
the fuel supply receptacle of a motor vehicle required to have an
alternative fuel decal unless the motor vehicle has a valid decal
attached to it. Sales of fuel placed in the supply receptacle of a motor
vehicle displaying such decal shall be recorded upon an invoice, which
invoice shall include the decal number, the motor vehicle license number
and the number of gallons placed in such supply receptacle.

8. Any person violating any provision of this section is guilty of an
infraction and shall, upon conviction thereof, be fined five hundred
dollars.

9. Motor vehicles displaying a valid alternative fuel decal are exempt
from the licensing and reporting requirements of this chapter. (L. 1998
S.B. 619)

Effective 1-1-99

1. In the event a distributor diverts motor fuel removed from a
terminal in this state from an intended destination outside this state as
shown on the terminal-issued shipping papers to a destination within this
state, the distributor, in addition to compliance with the notification
provided for in section 142.917, shall notify and pay the tax imposed by
section 142.803 to the state upon the same terms and conditions as in
section 142.836. Each supplier who precollects the tax pursuant to this
chapter shall not be subject to any civil penalties or interest imposed
pursuant to this chapter for any corrections resulting from a diversion
of the motor fuel from the original destination as represented by the
purchaser or the agent of the purchaser. However, the supplier and
distributor may, by mutual agreement, permit the supplier to assume the
liability of the exporter and adjust the taxes of the exporter payable to
the supplier. The exporter shall remain liable for all interest and
penalties which may accrue on this amount.

2. In the event that a person removes from a bulk plant in this state and
exports motor fuel upon which the tax imposed by this chapter has
previously been paid or accrued, the exporter may apply for and the
director shall issue a refund of the tax upon the exporter providing
proof of export satisfactory to the director.

3. In the event that a person diverts motor fuel from a destination
outside this state to a destination inside this state after having
removed the product from a terminal outside this state, the importer, in
addition to compliance with the notification provided for in section
142.917, shall notify the state and shall pay the tax upon import on the
same terms and conditions as set out in section 142.836. However, an
importer who has purchased the product from a licensed supplier may, by
mutual agreement with the supplier, permit the supplier to assume the
liability of the importer and adjust the taxes of the importer payable to
the supplier.

4. In the event of a legal diversion by a distributor from a destination
in this state to another state the distributor diverting the product
shall apply for a refund from this state in conformity with section
142.815. The distributor may, by mutual agreement with the supplier,
assign the claim to the supplier who may take a credit. In the event of a
legal diversion by a supplier, the supplier may take a credit for
diversions directed by that supplier for the account of the supplier.

5. In the event that the other state involved in a cross-border shipment
has entered into a multistate compact with this state, the distributor or
supplier who diverts shall pay or seek refund only upon the difference in
state taxes with notice to both states upon proof shown of payment to the
actual destination state. The director shall periodically determine
procedures for making this adjustment and maintain a list of those states
which meet these criteria. (L. 1998 S.B. 619)

Effective 1-1-99

1. Every licensee shall, upon the discontinuance, sale, or
transfer of the business or upon the cancellation, revocation or
termination by law of a license pursuant to section 142.899, or as
otherwise provided, within fifteen days, make a report as required
pursuant to this chapter marked "Final Report", and shall pay all motor
fuel taxes, penalties and interest that may be due the state except as
may otherwise be provided by law.

2. For purposes of this section, any person who was licensed to remit
motor fuel taxes by this state prior to January 1, 1999, and who is not
licensed as a supplier pursuant to this chapter shall be deemed to have
the license terminated pursuant to this section as of January 1, 1999.

3. Any distributor licensed prior to January 1, 1999, who is ineligible
to elect eligible purchaser status, or who otherwise does not apply for
or does not receive eligible purchaser status in accordance with section
142.851, may in the alternative elect to make payment of the tax
calculated and interest provided for in section 32.065, RSMo, pursuant to
the final report provided for in this section if the tax is paid in
installments agreed to by the director not to exceed twelve months after
January 1, 1999.

4. If a person elects pursuant to subsection 3 of this section to defer
payment, the person shall not be eligible to claim eligible purchaser
status pursuant to section 142.851 for a period of thirty-six months
following the election.

5. Any former licensee shall be given the opportunity to apply for
eligible purchaser status as provided in sections 142.848 and 142.851,
prior to January 1, 1999. Should such determination not be complete
before January 1, 1999, collection of tax shown on the final report of
the former licensee shall be delayed until the determination is complete.
However, the final report shall be due not later than thirty days after a
denial of eligible purchaser status becomes final.

6. The final report required by this chapter shall be accompanied by
payment of the liability of the final month. A one-time alternative
payment method is set out in this section upon January 1, 1999, as part
of the conversion from the predecessor act. (L. 1998 S.B. 619, A.L. 1999
S.B. 414)

1. Each person applying for a license as provided for in this
chapter shall apply upon a form prepared and furnished by the director.
The application shall be subscribed to by the person and shall contain
the information as the director may reasonably require for the
administration of this chapter, including the applicant's federal
identification number.

2. The director shall investigate each applicant for a license under this
chapter. No license shall be issued if the director determines that any
one of the following exists:

(1) The application is not filed in good faith;

(2) The person is not the real party in interest;

(3) The license of the real party in interest has been revoked for cause;

(4) Where such application is filed by a person who managed, operated,
owned or controlled, directly or indirectly, a business which held a
license pursuant to this chapter which business is indebted to this state
for any tax, penalties or interest accruing hereunder;

(5) Where such application is filed by a business that is managed,
operated or controlled, directly or indirectly, by any person who held a
license pursuant to this chapter who is indebted to this state for any
tax, penalties, or interest accruing hereunder;

(6) Where such application is filed by a business that is managed,
operated, owned, or controlled, directly or indirectly, by any person who
managed, operated, owned or controlled, directly or indirectly, a
business licensed pursuant to this chapter which is indebted to this
state for any tax, penalties, or interest accruing hereunder;

(7) Any good cause the director may determine;

(8) With respect to a distributor's license, the applicant intending to
export is not licensed in the intended specific state(s) of destination;
or

(9) The applicant has a prior conviction for motor fuel tax evasion.

3. Applicants, including corporate officers, partners, and individuals,
for a license issued by the director may be required to submit their
fingerprints to the director at the time of application. Officers of
publicly held corporations and their subsidiaries shall be exempt from
this fingerprinting provision. Persons, other than applicants for a
distributor's license, who possessed licenses issued under a predecessor
statute continuously for three years prior to January 1, 1999, shall also
be exempt from this provision. Fingerprints required by this section must
be submitted on forms prescribed by the director. The director may
forward to the Federal Bureau of Investigation or any other agency for
processing all fingerprints submitted by license applicants. The
receiving agency shall issue its findings to the director. The director
or another state agency may maintain a file of fingerprints. (L. 1998
S.B. 619)

Effective 1-1-99

1. In lieu of any of the bonds required by this chapter a
licensee may deposit with the director cash, a certificate of deposit or
an irrevocable letter of credit. If the applicant files a bond or letter
of credit it shall:

(1) Be with a surety company or bank approved by the director which may
be an affiliate in the business of assuring such obligations;

(2) Name the applicant as the principal obligor and the state as the
obligee; and

(3) Be on forms prescribed by the director.

2. The director may, at the reasonable discretion of the director,
require a licensee or an applicant to furnish current verified, financial
statements. The director may make independent inquiry into the financial
condition of the applicant and, in any case, is not required to accept as
accurate financial statements which have not been certified or
independently audited. If the director determines that the financial
condition of a licensee warrants an increase in the bond, the director
may require the licensee to furnish an increased bond.

3. The director may require a licensee to file a new bond with a
satisfactory surety in the same form and amount if:

(1) Liability upon the previous bond is discharged or reduced by a
judgment rendered, payment made, or otherwise disposed of; or

(2) In the opinion of the director, any surety on the previous bond
becomes unsatisfactory. If the new bond is unsatisfactory, the director
shall cancel the license. If the new bond is satisfactorily furnished,
the director shall release in writing the surety on the previous bond
from any liability accruing after the effective date of the new bond.

4. If a licensee has cash, a certificate of deposit or a letter of credit
with the director and it is reduced by a judgment rendered, payment made,
or otherwise disposed of, the director may require the licensee to make a
new deposit equal to the amount of the reduction.

5. If the director reasonably determines that the amount of the existing
bond is insufficient to ensure payment to the state of the tax, fee, and
any penalty and interest for which the licensee is or may become liable,
the licensee shall, upon written demand of the director, file a new or
increased bond. The director shall allow the licensee at least fifteen
days to secure the increased bond or cash deposit.

6. The new bond shall meet the requirements set forth in this chapter.

7. If the new bond required pursuant to this section is unsatisfactory,
the director shall cancel the license.

8. Sixty days after making a written request for release to the director,
the surety of a bond furnished by a licensee shall be released from any
liability to the state accruing on the bond after the sixty-day period.
The release does not affect any liability accruing before the expiration
of the sixty-day period.

9. The director shall promptly notify the licensee furnishing the bond
that a release has been requested. Unless the licensee obtains a new bond
that meets the requirements of this chapter and files with the director
the new bond within the sixty-day period, the director shall cancel the
license.

10. Sixty days after making a written request for release to the
director, the cash deposit, letter of credit or certificate of deposit
provided by a licensee shall be canceled as security for any obligation
accruing after the expiration of the sixty-day period. However, the
director may retain all or part of the bond for up to three years and one
day as security for any obligations accruing before the effective date of
the cancellation. Any part not retained by the director shall be released
to the licensee. Before the expiration of the sixty-day period, the
licensee shall provide the director with a bond that satisfies the
requirements of this chapter or the director shall cancel the license.
(L. 1998 S.B. 619)

Effective 1-1-99

1. Before becoming a position holder in any terminal in this
state or engaging in any terminal bulk transfers any person shall first
obtain a supplier's license. A valid supplier's license allows the holder
of the license to engage in all other activities without having to obtain
any other license.

2. Any person who desires to precollect the tax imposed by this chapter
as a supplier and who meets the definition of a permissive supplier may
obtain a permissive supplier's license. Application for or possession of
a permissive supplier's license shall not in itself subject the applicant
or licensee to the jurisdiction of this state for any other purpose than
administration and enforcement of this chapter.

3. Suppliers and permissive suppliers shall be required to post a bond of
not less than three months' potential tax liability based on the number
of gallons handled as estimated by the director, but in no event shall
the bond be less than one hundred thousand dollars nor more than two
million dollars. An applicant may alternatively show proof of financial
responsibility acceptable to the director in the following amounts in
lieu of posting of bond or in lieu of posting of the full amount of bond,
which shall constitute evidence of financial responsibility in the
absence of circumstances indicating the director is otherwise at risk
with respect to collection of taxes from the applicant:

(1) Proof of five million dollars net worth shall constitute evidence of
financial responsibility in lieu of posting of bond;

(2) Proof of two million five hundred thousand dollars net worth shall
constitute financial responsibility in lieu of posting one-half of the
bond; and

(3) Proof of one million two hundred fifty thousand dollars net worth
shall constitute financial responsibility in lieu of posting one-fourth
of the bond. Net worth is calculated on a company, not individual state,
basis.

4. For the purpose of determining the amount of precollected motor fuel
tax due, every supplier shall file with the director, on forms prescribed
and furnished by the director, a verified statement. The director may
require the reporting of any information reasonably necessary to
determine the amount of precollected motor fuel tax due.

5. The director may require every licensed supplier or permissive
supplier to separately disclose and identify, in a written statement to
the director with the supplier or permissive supplier report, any removal
and sale from the bulk transfer/terminal system in another state by that
supplier to a person other than a licensed supplier, permissive supplier
or distributor of gallons of motor fuel, other than diesel fuel dyed in
accordance with this chapter, and which gallons are destined for this
state, as shown by the terminal-issued shipping paper, and as to which
gallons the tax imposed by this chapter has not been collected or accrued
by the supplier upon the removal.

6. The reports required by this section shall be filed on or before the
second day of the current month with respect to information for the
second preceding calendar month. (L. 1998 S.B. 619)

Effective 1-1-99

1. Any person, other than a supplier licensed under section
142.884, engaged in business in this state as a terminal operator shall
first obtain a terminal operator's license for each terminal site.

2. Terminal operators shall be required to post a bond of not less than
three months' potential tax liability based on the number of gallons
handled as estimated by the director, but in no event shall the bond be
more than five hundred thousand dollars.

3. Each person operating a terminal in this state shall file with the
director by the last day of the next month a sworn statement of
operations within this state for each terminal within this state,
including the information prescribed by the director, on forms prescribed
and furnished by the director.

4. For purposes of reporting and determining tax liability under this
chapter, every licensee shall maintain inventory records as required by
the director.

5. In the event that the source state does not require a terminal report
which provides data substantially similar to that required by this
section, any terminal operator subject to the police power of this state,
and who operates a terminal outside that state, shall provide a report of
gallons removed as to which the operator issued a shipping paper
indicating this state as the destination state consistent with the
information required under this section. This subsection shall be
ineffective if substantially similar data is readily available to this
state from a federal terminal report or from the source state as
determined by the director. (L. 1998 S.B. 619)

Effective 1-1-99

1. Each person who is not licensed as a supplier or distributor
shall obtain a transporter's license before transporting motor fuel by
whatever manner from a point outside this state to a point inside this
state, or from a point inside this state to a point outside this state,
regardless of whether the person is engaged for hire in interstate
commerce or for hire in intrastate commerce.

2. Transporters shall be required to post a bond of not less than three
months' potential tax liability based on the number of gallons handled as
estimated by the director, but in no event shall the bond be more than
one hundred thousand dollars.

3. Each person licensed as a transporter in this state shall file by the
last day of each month reports providing information from the preceding
calendar month as prescribed by the director on forms prescribed and
furnished by the director concerning the amount of motor fuel transported
within or across the borders of this state. (L. 1998 S.B. 619)

Effective 1-1-99

1. Each person, except suppliers, desiring to export motor fuel
to a destination outside of this state shall first obtain a distributor's
license. Such license shall be conditioned upon that person holding an
appropriate license to import the motor fuel into the destination state,
unless all motor fuel exported is subject to a precollection agreement
with a supplier to collect the destination state tax and the destination
state does not require a license to import. The tax on the motor fuel
imported shall not be considered part of potential liability for
calculation of the bond required of a distributor's license if all of the
motor fuel is subject to one or more tax precollection agreements to
remit the destination motor fuel tax of this state to the supplier as
trustee with respect to the exports.

2. Each person desiring to deliver dyed or undyed motor fuel into this
state on behalf of such person, for the account of that person, or for
resale to a purchaser in this state, from another state in a fuel
transport truck or in a pipeline or barge shipment into storage
facilities other than a qualified terminal, shall first make application
for and obtain a distributor's license.

3. A person desiring to import motor fuel to a destination in this state
from another state, and who has not entered into an agreement to remit
the motor fuel tax of this state to the supplier or permissive supplier
as trustee with respect to the imports, shall do the following:

(1) Obtain a distributor's license;

(2) Obtain an import verification number from the director no sooner than
twenty-four hours prior to entering the state for each separate import
into this state, but in any event the number shall be obtained prior to
entering this state;

(3) Display the handwritten import verification number on the
terminal-issued shipping document required in accordance with section
142.929; and

(4) Comply with the payment requirements under section 142.836.

4. Any person blending any motor fuel for sale is required to obtain a
license as a distributor.

5. A distributor's license is a prerequisite to making the election
permitted in section 142.848. (L. 1998 S.B. 619)

Effective 1-1-99

1. Distributors shall be required to post a bond of not less
than three months' total liability based on the number of gallons handled
as estimated by the director, with a maximum amount of one hundred and
fifty thousand dollars for gasoline and diesel fuel separately.

2. The tax on the motor fuel imported shall not be considered part of
potential liability for calculation of the bond required of a
distributor's license if the nonexempt motor fuels meet the following
conditions:

(1) All of the motor fuel is subject to one or more tax precollection
agreements to remit the motor fuel tax of this state to the supplier or
permissive supplier as trustee with respect to the imports, as provided
pursuant to section 142.839; and

(2) The director has determined that all border states have adopted
terminal reporting requirements adequate for the mutual enforcement of
this chapter.

3. If a distributor qualifies pursuant to subsection 3 of section 142.851
and was not required to have a bond posted pursuant to the predecessor
act, then such distributor may elect to either post the bond as set out
in this subsection or participate in a cash bond as set out below. The
cash bond shall be held by the director in a "Motor Fuel Bond Trust
Fund", which is hereby created, for the benefit of the participating
distributors. The bond shall be used solely for the purpose of preventing
a loss to the state for motor fuel taxes, surcharges and fees not paid.
No distributor shall have any claim or rights against the fund as a
separate person. Contributions to the fund will be made at the rate as
defined in regulations promulgated by the director of the department of
revenue. Contributions will be remitted by the participating distributors
through the suppliers under the same procedures as set out for remitting
of motor fuel taxes set out in this chapter. The director shall notify
the suppliers of which distributors have elected to participate, when the
contributions are required and when the fund has reached its maximum. At
that time no further contributions will be required until the fund has
been depleted to the minimum amount established by regulation, at which
time the director shall notify the distributors and suppliers to resume
contributions at the defined rate. In the event the director has made a
demand for payment from a participating distributor in this fund, and
such demand has not been satisfied within ninety days, the director shall
use the cash bond to satisfy the delinquency. Such action shall not
affect the liability of the distributor for the tax or prevent the
director from taking other actions permitted by this chapter.

4. After the expiration of three consecutive years of satisfactory tax
compliance, as determined by the director, a licensed distributor will be
eligible to participate in the pool bond in lieu of furnishing any other
type of bond. The licensed distributor will be required to pay into the
pool bond for a minimum of one year regardless whether the pool bond has
reached its maximum or not.

5. The director shall compile a monthly report of all activities
regarding the motor fuel bond fund including the name and license number
of all licensees who have had a claim made against them, and the report
shall be made available to pool members.

6. A distributor is required to remit the tax due on the last day of the
succeeding month and file reports prescribed by the director.

7. Each licensed distributor shall report such information as required by
the director including, but not limited to imports of motor fuel, exports
of motor fuel, blending of motor fuels, all receipts of motor fuel, all
receipts and sales of dyed fuel, all receipts and sales of tax-free
undyed kerosene and the transporting of motor fuel or blend stocks for or
on behalf of others.

8. The report required by this section shall be due on the last day of
each month with respect to information required for the next preceding
calendar month. (L. 1998 S.B. 619, A.L. 1999 S.B. 414)

1. If the applicant and bond are approved, the director shall
issue a license for the principal place of business and the applicant
shall make copies for each business location.

2. A license is valid until suspended, revoked for cause, or canceled.

3. No license is transferable to another person or to another place of
business. For purposes of this section, a transfer of a majority interest
in a business association, including corporations, partnerships, trusts,
joint ventures and any other business association shall be deemed to be a
transfer of any license held by the business association to another
person. Any change in ownership of a business association, other than a
publicly held business association, shall be reported to the director.

4. Each license shall be preserved and conspicuously displayed at the
principal place of business for which it is issued.

5. Any person licensed under this chapter shall display his license
number on the back of any conveyance of motor fuel.

6. Upon the discontinuance, sale, transfer or change of ownership of the
business, the license shall be immediately surrendered to the director.
Any relocation of the business shall be immediately reported to the
director.

7. Whenever any person licensed to do business under this chapter
discontinues, sells, or transfers the business, the licensee shall
immediately notify the director in writing of the discontinuance, sale,
or transfer. The notice shall give the date of discontinuance, sale, or
transfer and in the event of the sale or transfer of the business, the
name and address of the purchaser or transferee. The licensee shall be
liable for all taxes, interest, and penalties that accrue or may be owing
and any criminal liability for misuse of the license that occurs prior to
cancellation of the license.

8. The successor to a licensee shall not have liability for its
predecessor if the successor obtains a statement that no tax is due from
the director prior to making the transfer of interest. All successors
shall be required to withhold a sufficient amount of the purchase money
to cover the amount of such taxes, interest or penalties due and unpaid
until such time as the former owner or predecessor, whether immediate or
not, shall produce a receipt from the director showing that the taxes
have been paid, or a certificate stating that no taxes are due. If the
purchaser of a business or stock of goods shall fail to withhold the
purchase money and remit at the time of purchase all amounts so withheld
to the director to pay all unpaid taxes, interest and penalties due from
the owner or predecessor, the purchaser shall be personally liable for
the payment of the taxes, interest and penalties accrued and unpaid on
account of the operation of the business by the former owner and person.

9. The director shall publish without charge a list with monthly updates
of all licensees, by category.

10. Every licensee, including interstate motor fuel users, shall maintain
and keep for a period of three years records of all transactions by which
motor fuel is received, used, sold, delivered, or otherwise disposed of,
together with invoices, bills of lading, and other pertinent records and
papers as may be required by the director for reasonable administration
of this chapter. Interstate motor fuel users shall keep such records for
a further period if so required by a reciprocity agreement. (L. 1998 S.B.
619)

Effective 1-1-99

The director of the department of revenue may prescribe forms
upon which reports are made to the director and all other forms and
information the director deems necessary to enforce the provisions of
this chapter, and may require periodic submission of information from any
person dealing in, transporting or storing motor fuel. (L. 1999 S.B. 414
§ 2)

Any report required under this chapter which is transmitted
through the United States mail shall be deemed filed and received on the
date shown by the post office cancellation or if by certified mail the
day shown on the certificate shall be deemed the postmarked date. If the
report was mailed but not received, or when received the cancellation is
illegible, erroneous or omitted, it shall be deemed filed and received on
the date it was mailed if the sender establishes by competent evidence
that the report was deposited in the United States mail on or before the
due date. (L. 1998 S.B. 619)

Effective 1-1-99

1. The director may revoke the license of a person who refuses
or neglects to comply with any provision of this chapter or any
regulation promulgated pursuant to this chapter. Any person whose license
is revoked may seek review of the director's decision by the
administrative hearing commission.

2. No person shall engage in any business activity in this state as to
which a license is required by this chapter unless the person shall have
first obtained the license. Any person who negligently violates this
section is subject to a civil penalty in the amount of one thousand
dollars. Any person who knowingly violates or knowingly aids and abets
another to violate this section with the intent to evade the tax levied
by this chapter shall be guilty of a class A misdemeanor.

3. The director may impose a civil penalty against any person who fails
to file a return or retain records required by this chapter in the amount
of one hundred dollars for the first offense and increasing by that
amount for each additional occurrence.

4. If a monthly report is filed or the amount due is remitted later than
the time required by this chapter, the tax remitter shall pay to the
director all of the motor fuel tax without the reduction allowed by
subdivision (2) of section 142.836 or subsection 5 of section 142.842 in
addition to penalties and interest.

5. A supplier, permissive supplier, or distributor who knowingly fails to
precollect or timely remit tax otherwise required to be paid over to the
director pursuant to this chapter, or pursuant to a tax precollection
agreement pursuant to this chapter shall be liable for the uncollected
tax plus a penalty of five percent per month for each month or part of a
month for which the amount remains unpaid up to a maximum of twenty-five
percent and interest as provided in section 32.065, RSMo.

6. A person who fails to pay the tax collected on motor fuel at the time
required in this chapter or who fraudulently withholds or appropriates or
otherwise uses the money or any portion thereof belonging to the state
shall be guilty of the crime of stealing and subject to punishment
pursuant to section 570.030, RSMo.

7. If any person liable for the tax pursuant to this chapter files a
false or fraudulent return with the intent to evade the tax, then fifty
percent of the total amount of any deficiency, in addition to the
deficiency, including interest as provided in section 32.065, RSMo, shall
be added, collected and paid.

8. All civil penalties imposed pursuant to this chapter, with any
interest, shall be deposited to the credit of the motor fuel tax fund
created in section 142.345. (L. 1998 S.B. 619, A.L. 1999 S.B. 414)

In the event the tax imposed by this chapter is not precollected
and must be paid by the consumer in accordance with section 142.866, the
tax is due and payable by the consumer on the last day of each month for
the purchases made in the preceding calendar month. The consumer shall
file with the director, on forms furnished by the director, a return
showing in detail the total purchase price of the motor fuel, the number
of gallons purchased or blended, the location of the purchase, the blend
stocks and motor fuel components and any other information the director
may deem reasonably necessary. With each return, the consumer shall remit
to the director the amount of tax shown on the return to be due. Reports
timely mailed shall be considered timely filed. If a report is not timely
filed, penalties and interest shall be charged from the date the report
should have been filed until the report is actually filed and taxes are
paid. Penalties shall be five percent of the tax due per month for each
month or part of a month for which the amount remains unpaid up to a
maximum of twenty-five percent plus interest as provided in section
32.065, RSMo. (L. 1998 S.B. 619, A.L. 1999 S.B. 414)

A person who violates any provision of this chapter, including,
but not limited to the failure to obtain required licenses or permits, or
fails to keep records as prescribed herein, or neglects, fails or refuses
to allow the director, the director's authorized agents or the Missouri
highway patrol to inspect an item of equipment or records, or who fails,
neglects or refuses to pay the tax due is guilty of a misdemeanor and may
be punished as prescribed by law. Any person who violates any of the
provisions of this section with the purpose to defraud is guilty of a
class D felony. (L. 1999 S.B. 414 § 3)

1. Each person operating a refinery, terminal, or bulk plant in
this state shall prepare and provide to the driver of every fuel
transportation vehicle receiving motor fuel into the vehicle storage tank
at the facility a shipping document setting out on its face:

(1) Identification by city and state of the terminal, refinery or bulk
plant from which the motor fuel was removed;

(2) The date the motor fuel was removed;

(3) The amount of motor fuel removed, gross gallons and net gallons;

(4) The state of destination as represented to the terminal operator by
the transporter, the shipper or the agent of the shipper;

(5) Any other information required by the director for the enforcement of
this chapter; and

(6) The supplier, consignee and carrier of the motor fuel.

2. A terminal operator may manually prepare shipping papers if the
terminal does not have the ability to prepare automated shipping papers
or as a result of extraordinary unforeseen circumstances, including acts
of God, which temporarily interfere with the ability of the terminal
operator to issue automated machine-generated shipping papers. However,
the terminal operator shall, prior to manually preparing the papers,
provide, in the case of a terminal not having the ability to prepare
automated shipping papers, written notice to the director, or in the case
of extraordinary circumstances, telephonic notice to the director and
obtain a service interruption authorization number which the employees of
the terminal operator shall add to the manually prepared papers prior to
removal of each affected transport load from the terminal. The service
interruption authorization number shall be valid for use by the terminal
operator for a period not to exceed twenty-four hours. If the
interruption has not been corrected within the twenty-four-hour period,
additional notice(s) to the director shall be required and interruption
authorization number(s) may be issued upon explanation by the terminal
operator satisfactory to the director. If the terminal operator acquires
the ability to prepare automated machine-printed shipping papers, the
terminal operator shall notify the director no later than ten days prior
to the initial use of such capability.

3. An operator of a bulk plant in this state delivering motor fuel into a
tank wagon for subsequent delivery to a consumer in this state shall be
exempt from this section. An operator of a bulk plant in this state shall
not be required to identify net gallons on the shipping documents as
provided by this section.

4. A refinery or terminal operator may load motor fuel, a portion of
which fuel is destined for sale or use in this state and a portion of
which fuel is destined for sale or use in another state or states.
However, such split loads removed shall be documented by the terminal
operator by issuing shipping papers designating the state of destination
for each portion of the fuel.

5. Each refinery or terminal operator shall post a conspicuous notice
proximately located to the point of receipt of shipping papers by
transport truck operators, which notice shall describe in clear and
concise terms the duties of the transport operator and supplier under
section 142.914, provided that the director may establish the language,
type, style and format of the notice.

6. No terminal operator shall imprint, and no supplier shall knowingly
permit a terminal operator to imprint on behalf of the supplier, any
false statement on a shipping paper relating to motor fuel to be
delivered to this state or to a state having substantially the same
shipping paper requirements with respect to the supplier of the fuel,
whether or not it was dyed for the intended destination.

7. Any terminal operator who shall knowingly imprint any false statement
in violation of this section shall be jointly and severally liable for
all the taxes levied by this chapter which are not collected by this
state as a result of such action.

8. Any supplier who knowingly violates this section shall be jointly and
severally liable with the terminal operator.

9. A person who knowingly violates or knowingly aids and abets another to
violate this section with the intent to evade the tax levied by this
chapter shall be guilty of a class D felony.

10. The director may impose a civil penalty of one thousand dollars for
the first occurrence against every terminal operator that fails to meet
shipping paper issuance requirements under this chapter. Each subsequent
occurrence described in this subsection is subject to a civil penalty of
five thousand dollars. (L. 1998 S.B. 619)

Effective 1-1-99

1. Each person transporting motor fuel in a fuel transportation
vehicle upon the public highways of this state shall:

(1) Carry on board the shipping document issued by the terminal operator
or the bulk plant operator of the facility where the motor fuel was
obtained, whether within or without this state. The shipping paper shall
set out on its face the state of destination of the motor fuel
transported in the vehicle as represented to the terminal operator at the
time the fuel transportation vehicle was loaded, or as otherwise provided
in subdivision (3) of this subsection;

(2) Show and permit duplication of the shipping document by a law
enforcement officer, or representative of the director, upon request,
when transporting, holding or off-loading the motor fuel described in the
shipping document;

(3) Deliver motor fuel described in the shipping document to a point in
the destination state shown on the face of the document unless the person
or the agent of the person does all of the following:

(a) Notifies the director before the earlier of removal from the state in
which the shipment originated, or the initiation of delivery, that the
person received instructions after the shipping document was issued to
deliver the motor fuel to a different destination state;

(b) Receives from the director a verification number authorizing the
diversion; and

(c) Writes on the shipping document the change in destination state and
the verification number for the diversion;

(4) Provide a copy of the shipping document to the distributor or other
person who controls the facility to which the motor fuel is delivered; and

(5) Meet such other conditions as the director may reasonably require for
the enforcement of this chapter. The director shall provide by regulation
for handwritten designations and alternative procedures for operators of
tank wagons that have received motor fuel at a bulk plant for delivery
within or without this state.

2. Every person transporting motor fuel in fuel transportation vehicles
upon the public highways of this state shall provide the original or a
copy of the terminal-issued shipping document accompanying the shipment
to the operator of the retail outlet, bulk plant or bulk end user bulk
storage facility to which delivery of the shipment was made.

3. Each operator of a motor fuel retail outlet, bulk plant or bulk end
user bulk storage facility shall receive, examine, and retain for a
period of thirty days at the delivery location the terminal-issued
shipping document received from the transporter for every shipment of
motor fuel that is delivered to that location with record retention of
the shipping paper of three years required off-site. If the delivery
location is an unattended location, the operator may retain the shipping
documents at the normal billing address of the operator.

4. No retail dealer, bulk plant operator, wholesale distributor or bulk
end user shall knowingly accept delivery of motor fuel into bulk storage
facilities in this state if that delivery is not accompanied by a
shipping paper issued by the terminal operator, or bulk plant operator as
provided by regulations, that sets out on its face this state as the
state of destination of the motor fuel or a diversion verification number
pursuant to section 142.917, and such other information as is required
under sections 142.926 and 142.929.

5. Any person who knowingly violates or knowingly aids and abets another
to violate this section shall be jointly and severally liable for the tax
on the motor fuel transported or delivered.

6. Any person owning or operating a motor vehicle in violation of this
section and section 142.926 and 142.929 shall be guilty of a class B
misdemeanor for the first offense. For the second and each subsequent
offense, violators shall be guilty of a class A misdemeanor.

7. The director shall impose a civil penalty of one thousand dollars for
the first occurrence of transporting motor fuel without adequate shipping
papers annotated as required under this section and sections 142.926 and
142.929. Each subsequent occurrence described in this subsection is
subject to a civil penalty of five thousand dollars.

8. The failure of the operator of a motor vehicle to have on board, once
loaded and the transportation started, the proper shipping papers
pursuant to this chapter, shall be presumptive evidence of a violation
sufficient to warrant impoundment and seizure of the vehicle and its
cargo. (L. 1998 S.B. 619)

Effective 1-1-99

1. The director shall promulgate rules and regulations for
relief in a case where a shipment of motor fuel is legitimately diverted
from the represented destination state after the shipping paper has been
issued by the terminal operator or where the terminal operator failed to
cause proper information to be printed on the shipping paper.

2. The relief rules and regulations shall include a provision requiring
that the shipper, the transporter, or an agent of either provide
notification before the diversion or correction to the director if an
intended diversion or correction is to occur, that a verification number
be assigned and manually added to the face of the terminal-issued
shipping paper, and the relief provision shall be consistent with the
refund provisions of this chapter, including section 142.845.

3. The relief provisions shall establish a protest procedure so that any
person found to be in violation of section 142.911 and subsection 3 of
section 142.914 may establish a defense to any civil penalty imposed
under this chapter for violation of such section or sections upon
establishing substantial evidence satisfactory to the director that the
violation was the result of an honest error made in the context of a good
faith and reasonable effort to properly account for and report fuel
shipments and taxes.

4. The director shall provide toll-free telephone service for persons to
call to report a diversion and obtain a verification number under this
section. The director shall make reasonable efforts to coordinate with
neighboring states and the Federation of Tax Administrators for the
operation of a common telephonic diversion verification number assignment
system including the shared cost thereof. (L. 1998 S.B. 619)

Effective 1-1-99

The supplier and the terminal operator shall be entitled to rely
for all purposes of this chapter on the representation by the
transporter, the shipper or the agent of the shipper as to the intended
state of destination and tax-exempt use of the shipper. The shipper,
importer, transporter, agent of the shipper and any purchaser, not the
supplier or terminal operator, shall be jointly liable for any tax
otherwise due to the state as a result of a diversion of the motor fuel
from the represented destination state. A terminal operator shall be
entitled to rely on the representation of a licensed supplier with
respect to the obligation of the supplier to precollect tax and the
related shipping paper representation to be as shown on the shipping
paper as provided by subsection 1 of section 142.911. (L. 1998 S.B. 619)

Effective 1-1-99

1. Except as expressly provided in subsection 2 of this section,
no person shall sell, use, deliver, or store in this state, or import for
sale, use, delivery or storage in this state, motor fuel as to which the
tax imposed by section 142.803 has not been previously paid to or accrued
by either a licensed supplier, or permissive supplier, at the time of
removal from a terminal, or a licensed distributor provided all the
conditions of section 142.929 applicable to lawful import by the
distributor shall have been met.

2. The provisions of subsection 1 of this section shall not apply to:

(1) A supplier with respect to motor fuel held within the bulk
transfer/terminal system in this state which was manufactured in this
state or imported into this state in a bulk transfer;

(2) A consumer with respect to motor fuel placed in the vehicle supply
tank of that person outside of this state, except an interstate motor
fuel user;

(3) Diesel fuel dyed in accordance with this chapter;

(4) Motor fuel in the process of exportation by a supplier or a
distributor in accordance with the shipping papers required by section
142.914 and a statement meeting the requirements of section 142.926 is
shown on the shipping papers;

(5) Kerosene used in aircraft subject to the conditions and exceptions in
subsection 1 of section 142.815;

(6) Fuel in possession of a consumer as to which a refund has been issued;

(7) Government and other exempt fuel under subdivisions (3) and (4) of
subsection 2 of section 142.815 and section 142.617; or

(8) A distributor who has met the conditions of section 142.926.

3. A person who violates this section shall be guilty of a class A
misdemeanor and shall be subject to impoundment and seizure of the
vehicle and its cargo. (L. 1998 S.B. 619)

Effective 1-1-99

1. Except as provided in subsection 3 of this section, no person
shall operate a transport truck that is engaged in the shipment of motor
fuel on the public highways of this state without having on board a
terminal-issued shipping paper bearing, in addition to the requirements
of subsection 1 of section 142.914, a notation indicating that, with
respect to diesel fuel acquired under claim of exempt use, a statement
indicating the fuel is "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY
FOR TAXABLE USE" for the load or the appropriate portion of the load.
With respect to kerosene acquired under claim of exempt use, a statement
shall indicate the fuel is "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY
FOR TAXABLE USE" for the load or the appropriate portion of the load.

2. A person is in violation of subsection 1 of this section upon boarding
the vehicle with a shipping paper which does not meet the requirements
set forth in this section.

3. The director may in his discretion provide an advance notification
procedure with respect to documentation for imported motor fuel as to
which the importer is unable to obtain terminal-issued shipping papers
which comply with this section.

4. Any person who knowingly violates any part of this section shall be
guilty of a class A misdemeanor.

5. The director, his appointee, or representative may hold the transport
conveyance and seize, confiscate and dispose of any motor fuel which is
not accompanied by the required shipping paper.

6. The director and his duly appointed agents and the highway patrol and
its officers shall have full authority in enforcing the provisions of
this section. (L. 1998 S.B. 619)

Effective 1-1-99

1. In the event that a distributor acquires motor fuel destined
for this state which has neither been dyed in accordance with the
Internal Revenue Code and the regulations issued thereunder, nor tax paid
to or accrued by the supplier at the time of removal from the
out-of-state terminal, any licensed distributor and transporter operating
on behalf of the licensed importer shall meet all of the following
conditions prior to entering motor fuel onto the highways of this state
by loaded transport truck:

(1) The importer or the transporter shall have obtained an import
verification number from the director not sooner than twenty-four hours
prior to entering this state;

(2) The import verification number shall have been set out prominently
and indelibly on the face of each copy of the terminal-issued shipping
paper carried on board the transport truck;

(3) The terminal origin and the name and address of the importer shall
also be set out prominently on the face of each copy of the
terminal-issued shipping paper;

(4) The terminal-issued shipping paper data otherwise required by this
chapter shall be present; and

(5) All tax imposed by this chapter with respect to previously requested
import verification number activity on the account of the distributor or
the transporter shall have been timely precollected or remitted.

2. Any person who knowingly violates or knowingly aids and abets another
to violate this provision shall be guilty of a class A misdemeanor,
provided that a first offense related to a good faith belief that the
distributor could import under the conditions will be punishable only by
a fine.

3. The director, his appointee, or representative may hold the transport
conveyance and seize, confiscate and dispose of any motor fuel which is
not accompanied by the required shipping paper.

4. The director and his duly appointed agents and the highway patrol and
its officers shall have full authority in enforcing the provisions of
this section. (L. 1998 S.B. 619)

Effective 1-1-99

1. No person shall operate or maintain a motor vehicle on any
public highway in this state with motor fuel contained in the fuel supply
tank for the motor vehicle that contains dye as provided pursuant to this
chapter.

2. This section does not apply to:

(1) Persons operating motor vehicles that have received fuel into their
fuel tanks outside of this state in a jurisdiction that permits
introduction of dyed motor fuel of that color and type into the motor
fuel tank of highway vehicles; or

(2) Uses of dyed fuel on the highway which are lawful under the Internal
Revenue Code and regulations thereunder and as set forth in this chapter
unless otherwise prohibited by this chapter.

3. No person shall sell or hold for sale dyed diesel fuel or dyed
kerosene for any use that the person knows or has reason to know is a
taxable use of the diesel fuel.

4. No person shall use or hold for use any dyed diesel fuel for a taxable
use when the person knew or had reason to know that the diesel fuel was
so dyed.

5. No person shall willfully, with intent to evade tax, alter or attempt
to alter the strength or composition of any dye or marker in any dyed
diesel fuel or dyed kerosene.

6. Any person who knowingly violates or knowingly aids and abets another
to violate the provisions of this section with the intent to evade the
tax levied by this chapter shall be guilty of a class A misdemeanor.

7. Any person or business entity, each officer, employee, or agent of the
entity who willfully participates in any act in violation of this section
shall be jointly and severally liable with the entity for the tax and
penalty which shall be the same as imposed pursuant to 26 U.S.C., Section
6715 or its successor section. (L. 1998 S.B. 619)

Effective 1-1-99

A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY
FOR TAXABLE USE" or "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR
TAXABLE USE" shall be:

(1) Provided by the terminal operator to any person that receives dyed
diesel fuel or dyed kerosene at a terminal rack of that terminal operator;

(2) Provided by any seller of dyed diesel fuel or dyed kerosene to its
buyer if the diesel fuel or kerosene is located outside the bulk
transfer/terminal system and is not sold from a retail pump posted in
accordance with the requirements of subdivision (3) of this section; and

(3) Posted by a seller on any retail pump where it sells dyed diesel fuel
or dyed kerosene for use by its buyer. The form of notice required under
subdivisions (1) and (2) of this section shall be provided by the time of
the removal or sale and shall appear on shipping papers, bills of lading,
and invoices accompanying the sale or removal of the dyed diesel fuel or
dyed kerosene. (L. 1998 S.B. 619)

Effective 1-1-99

Each terminal operator in this state and every supplier licensed
by this state for the collection of tax on motor fuel shall cause
terminal-issued shipping papers to meet such tamper-resistant standards
as the director may by regulation require including, but not limited to
messages which identify whether shipping papers have been photocopied,
numbering systems, nonreproducible coding and other devices. However, the
director may not make any such regulations effective earlier than
twenty-four months after the promulgation of a final regulation imposing
the requirements. (L. 1998 S.B. 619)

Effective 1-1-99

1. The director, his agents or appointees, including federal
government employees or persons operating under contract with this state,
upon presenting appropriate credentials may conduct inspections and
remove samples of fuel to determine the coloration of diesel fuel, or to
identify shipping paper violations at any place where motor fuel is or
may be produced, stored or loaded into transport vehicles. Inspections
shall be performed in a reasonable manner consistent with the
circumstances, but in no event is prior notice required. Inspectors may
physically inspect, examine or otherwise search any tank, reservoir, or
other container that can or might be used for the production, storage, or
transportation of fuel. Inspections may be made of any equipment used
for, or in connection with, the production, storage, or transportation of
fuel. Upon demand by the inspectors all shipping papers, documents and
records required to be kept by a person transporting fuel shall be
produced for immediate inspection. The places where inspections may occur
include, but are not limited to:

(1) A terminal;

(2) A fuel storage facility that is not a terminal;

(3) A retail fuel facility;

(4) Highway rest stops; or

(5) A designated inspection site.

For purposes of this section, a "designated inspection site" means any
state highway or waterway inspection station, weigh station, agricultural
inspection station, mobile station, or other location designated by the
director, either fixed or mobile.

2. Inspections to determine violations under this chapter may be
conducted by the agents and appointees of the director, the Missouri
department of public safety, the Missouri department of agriculture, and
motor carrier inspectors in this state in addition to their duties
otherwise defined, and any other law enforcement officer through
procedures established by the director. Agents and appointees of the
director have the same power and authority provided to authorized
personnel under the applicable statute.

3. Inspectors may reasonably detain any person or equipment transporting
fuel in or through this state for the purpose of determining whether the
person is operating in compliance with the provisions of this chapter and
any rules and regulations promulgated pursuant to this chapter.
Detainment may continue for such time only as is necessary to determine
whether the person is in compliance. (L. 1998 S.B. 619)

Effective 1-1-99

1. The director and his agents or appointees are authorized to
audit and examine the records, books, papers, and equipment of any
licensee or other person selling, transporting, storing or using motor
fuel in order to verify the completeness, truth and accuracy of any
statement or report and ascertain whether or not the tax imposed by this
chapter has been paid. Except in the case of a fraudulent report or
neglect or failure to file a report, additional tax shall be assessed on
the licensee within three years after the alleged erroneous report was
filed.

2. Records shall be made available to the director during normal business
hours at the physical location of the person in this state, or at the
offices of the director within three business days after request if the
location at which records are located is outside of this state.

3. The director, his agents or appointees, including federal government
employees and persons contracting with this state, may, upon showing
credentials, inspect and each fuel vendor, motor fuel transporter or bulk
purchaser shall disclose, immediately upon request, any shipping paper
required by this chapter to be maintained at the physical location where
the request is made which may include any place motor fuel is stored or
held for sale or transportation.

4. Any person who shall refuse to permit any inspection or audit
authorized by this chapter shall be subject to a civil penalty of five
thousand dollars in addition to any penalty imposed by any other
provision of this chapter.

5. Any person who refuses, for the purpose of evading tax, to allow an
inspection shall, in addition to being liable for any other penalties
imposed by this chapter, be guilty of a class A misdemeanor. (L. 1998
S.B. 619)

Effective 1-1-99

1. The tax imposed by this chapter, together with any penalties
and interest that may accrue, shall constitute a first lien on all
property, both real and personal, of the person owing such tax. Such lien
shall have priority over any other lien, except the liens for state,
county and municipal real and personal property taxes and liens of any
bona fide mortgagee, pledgee, judgment creditor, or title of any
purchaser whose rights have attached prior to the time the delinquent tax
shall have become payable.

2. The director or his agents or appointees shall file notice of such
lien in duplicate with the recorder of deeds in the county in which such
person resides or in which such person's, if other than a natural person,
principal place of business is located. To such notice shall be securely
attached a copy of the assessment of the director of revenue as to the
delinquent tax. Upon notice being filed, the recorder shall record one
copy in the land records of his office and the other shall be filed as
are chattel mortgages, and after being so filed the notice shall impart
the same notice as do other instruments there filed or recorded. The
director may file a like notice in the same manner in any county in which
such person shall own real estate and personal property and it shall be
accorded the same effect.

3. Upon payment of the tax, penalty and interest set forth in the
assessment attached to the notice of lien, the director shall satisfy the
lien record by notifying the recorder of deeds by registered or certified
letter that such payment has been made. Upon the receipt of any such
letter, the recorder shall mark the record satisfied and note the date of
such satisfaction.

4. The director shall keep a record of such liens filed; the date of
filing; the tax due; and the date satisfied, and shall upon request
furnish such information to any person desiring the same. (L. 1998 S.B.
619)

Effective 1-1-99

The director, his agents and appointees and the Missouri state
highway patrol and its officers shall have full authority in enforcing
the provisions of this chapter. (L. 1998 S.B. 619)

Effective 1-1-99

The director of the department of revenue or any person
designated by the director may conduct investigations as necessary to
enforce the provisions of this chapter. (L. 1999 S.B. 414 § 1)

Any rule or portion of a rule, as that term is defined in
section 536.010, RSMo, that is promulgated under the authority delegated
in this chapter shall become effective only if it has been promulgated
pursuant to the provisions of chapter 536, RSMo. All rulemaking authority
under this chapter delegated prior to January 1, 1999, is of no force and
effect and repealed; however, nothing in this section shall be
interpreted to repeal or affect the validity of any rule filed or adopted
prior to January 1, 1999, if it fully complied with the provisions of
chapter 536, RSMo. This section and chapter 536, RSMo, are nonseverable
and if any of the powers vested with the general assembly pursuant to
chapter 536, RSMo, to review, to delay the effective date or to
disapprove and annul a rule are subsequently held unconstitutional, then
the grant of rulemaking authority and any rule proposed or adopted after
January 1, 1999, shall be invalid and void. (L. 1998 S.B. 619)

Effective 1-1-99

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