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U.S. State Codes
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Missouri
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Title X - Taxation and Revenue
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Chapter 142 - Motor Fuel Tax
Chapter 142 - Motor Fuel Tax
Section 142.009 Federal law changes in matching fund requirements, effect on motor vehicle license and use tax.
Section 142.015 Limited alcohol manufacturer, federal permit to be filed, where.
Section 142.028 Definitions — Missouri qualified producer incentive fund created, purpose — administration of fund — grants to producers, amount, computation, paid when — application for grant, content, qualifications, bonding — rules authorized — limitation on grants, when.
Section 142.029 Expiration date of section 142.028.
Section 142.031 Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of.
Section 142.200 Duty of attorney general — suit in name of state.
Section 142.310 Exchange of information with other states.
Section 142.345 Motor fuel tax fund created — disbursement, transfer.
Section 142.350 Distribution of funds for highway and road purposes.
Section 142.617 Interstate fuel taxes reciprocity agreement for collection and refund with other states.
Section 142.800 Definitions.
Section 142.803 Imposition of tax on fuel, amount — collection and precollection of tax.
Section 142.806 Presumption of highway use.
Section 142.809 Tax levied, when, how measured.
Section 142.812 Excise tax on motor fuel losses unaccounted for — liability for excise tax.
Section 142.815 Exemptions allowed for nonhighway use.
Section 142.817 Fuel tax exemption for certain public services.
Section 142.818 Federal government exemption, how claimed.
Section 142.824 Refund claim, statement to director, when filed, contents — lost documentation — investigation by director — credit in lieu of refund — records required to be kept — overpayment of tax — erroneous payments of tax — interest paid on refund.
Section 142.827 Distributor to provide invoices of sales to marinas, invoice contents — statement filed with director by certain counties and the commission — unclaimed refunds — county's authorized expenditure of refunds.
Section 142.830 License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee.
Section 142.833 Liability for unpaid tax.
Section 142.836 Precollection of tax and remittal by licensed distributors and unlicensed importers.
Section 142.839 Supplier's blanket election to treat all removals as removals across the rack from a terminal in this state — notice — director's list of electing suppliers — precollection of tax by supplier.
Section 142.842 Precollection of tax and remittal by person removing fuel through supplier.
Section 142.845 Terminal operator liability for tax.
Section 142.848 Distributor's election on timing of remittance.
Section 142.851 Timing election by distributors, requirements.
Section 142.854 Supplier's duty to remit — tax credit, supplier entitled, when.
Section 142.857 Supplier's eligibility for credit.
Section 142.860 Remittance by electronic fund transfer, when.
Section 142.863 Costs of administration, percentage retained by supplier.
Section 142.866 Consumer liable, when — vendor liable, when.
Section 142.869 Alternative fuel decal fee in lieu of tax — decal — penalty.
Section 142.872 Diverted fuel, liability.
Section 142.875 Final report.
Section 142.878 Application for license.
Section 142.881 Bond requirements.
Section 142.884 Supplier's license — supplier's bond for financial responsibility required.
Section 142.887 Terminal operator's license, when required — operator's bond — statement of operations.
Section 142.890 Transporter's license, when required — transporter's bond — required reports.
Section 142.893 Distributor's license, when required.
Section 142.896 Distributors' bond — motor fuel trust fund created.
Section 142.899 License issued by director, nontransferable, display of license — transfer of business, procedure — successor to licensee, duties and liabilities — publication list of licensees — record retention period.
Section 142.900 Director may prescribe forms and require the submission of information.
Section 142.902 Reports, filing date, how determined.
Section 142.905 Revocation of license — review — penalties.
Section 142.908 Consumer remittance, when due — penalty.
Section 142.909 Penalties for failure to comply with chapter — misdemeanor or class E felony.
Section 142.911 Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties.
Section 142.914 Transporters' duties — penalties.
Section 142.917 Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority.
Section 142.920 Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier.
Section 142.923 Motor fuel tax evasion, exceptions, penalty.
Section 142.926 Notice of exempt use on shipping papers — penalty — enforcement authority.
Section 142.929 Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority.
Section 142.932 Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties.
Section 142.935 Notice of dyed fuels.
Section 142.938 Tamper-resistant standards for shipping papers.
Section 142.941 Inspections, requirements, limitations.
Section 142.944 Audits.
Section 142.947 Liens, motor fuel tax — notice of, satisfaction — record content.
Section 142.950 Enforcement authority.
Section 142.951 Director may conduct investigations.
Section 142.953 Rulemaking procedures.