Missouri Chapter 142 — Motor Fuel Tax

67 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 142.009— Federal law changes in matching fund requirements, effect on motor vehicle..
Mo. Rev. Stat. § 142.015— Limited alcohol manufacturer, federal permit to be filed, where
Mo. Rev. Stat. § 142.028— Definitions — Missouri qualified producer incentive fund created, purpose —..
Mo. Rev. Stat. § 142.029— Expiration date of section 142.028
Mo. Rev. Stat. § 142.031— Missouri qualified biodiesel producer fund created — eligibility for grants..
Mo. Rev. Stat. § 142.200— Duty of attorney general — suit in name of state
Mo. Rev. Stat. § 142.310— Exchange of information with other states
Mo. Rev. Stat. § 142.345— Motor fuel tax fund created — disbursement, transfer
Mo. Rev. Stat. § 142.350— Distribution of funds for highway and road purposes
Mo. Rev. Stat. § 142.617— Interstate fuel taxes reciprocity agreement for collection and refund with..
Mo. Rev. Stat. § 142.800— Definitions
Mo. Rev. Stat. § 142.803— Imposition of tax on fuel, amount — collection and precollection of tax —..
Mo. Rev. Stat. § 142.806— Presumption of highway use
Mo. Rev. Stat. § 142.809— Tax levied, when, how measured
Mo. Rev. Stat. § 142.812— Excise tax on motor fuel losses unaccounted for — liability for excise tax
Mo. Rev. Stat. § 142.815— Exemptions allowed for nonhighway use
Mo. Rev. Stat. § 142.817— Fuel tax exemption for certain public services
Mo. Rev. Stat. § 142.818— Federal government exemption, how claimed
Mo. Rev. Stat. § 142.822— Exemption from certain fuel tax increases, when — tax refund, procedure to..
Mo. Rev. Stat. § 142.824— Refund claim, statement to director, when filed, contents — lost..
Mo. Rev. Stat. § 142.827— Distributor to provide invoices of sales to marinas, invoice contents —..
Mo. Rev. Stat. § 142.830— License required for interstate motor fuel uses, effect of reciprocity..
Mo. Rev. Stat. § 142.833— Liability for unpaid tax
Mo. Rev. Stat. § 142.836— Precollection of tax and remittal by licensed distributors and unlicensed..
Mo. Rev. Stat. § 142.839— Supplier's blanket election to treat all removals as removals across the..
Mo. Rev. Stat. § 142.842— Precollection of tax and remittal by person removing fuel through supplier
Mo. Rev. Stat. § 142.845— Terminal operator liability for tax
Mo. Rev. Stat. § 142.848— Distributor's election on timing of remittance
Mo. Rev. Stat. § 142.851— Timing election by distributors, requirements
Mo. Rev. Stat. § 142.854— Supplier's duty to remit — tax credit, supplier entitled, when
Mo. Rev. Stat. § 142.857— Supplier's eligibility for credit
Mo. Rev. Stat. § 142.860— Remittance by electronic fund transfer, when
Mo. Rev. Stat. § 142.863— Costs of administration, percentage retained by supplier
Mo. Rev. Stat. § 142.866— Consumer liable, when — vendor liable, when
Mo. Rev. Stat. § 142.869— Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty
Mo. Rev. Stat. § 142.872— Diverted fuel, liability
Mo. Rev. Stat. § 142.875— Final report
Mo. Rev. Stat. § 142.878— Application for license
Mo. Rev. Stat. § 142.881— Bond requirements
Mo. Rev. Stat. § 142.884— Supplier's license — supplier's bond for financial responsibility required
Mo. Rev. Stat. § 142.887— Terminal operator's license, when required — operator's bond — statement of..
Mo. Rev. Stat. § 142.890— Transporter's license, when required — transporter's bond — required reports
Mo. Rev. Stat. § 142.893— Distributor's license, when required
Mo. Rev. Stat. § 142.896— Distributors' bond — motor fuel trust fund created
Mo. Rev. Stat. § 142.899— License issued by director, nontransferable, display of license — transfer..
Mo. Rev. Stat. § 142.900— Director may prescribe forms and require the submission of information
Mo. Rev. Stat. § 142.902— Reports, filing date, how determined
Mo. Rev. Stat. § 142.905— Revocation of license — review — penalties
Mo. Rev. Stat. § 142.908— Consumer remittance, when due — penalty
Mo. Rev. Stat. § 142.909— Penalties for failure to comply with chapter — misdemeanor or class E felony
Mo. Rev. Stat. § 142.911— Shipping documents, contents — manually prepared shipping papers —..
Mo. Rev. Stat. § 142.914— Transporters' duties — penalties
Mo. Rev. Stat. § 142.917— Diverted shipment or incorrect information on shipping paper, relief,..
Mo. Rev. Stat. § 142.920— Supplier's and operator's reliance on transporters and shippers, joint..
Mo. Rev. Stat. § 142.923— Motor fuel tax evasion, exceptions, penalty
Mo. Rev. Stat. § 142.926— Notice of exempt use on shipping papers — penalty — enforcement authority
Mo. Rev. Stat. § 142.929— Distributor and transporter duties when fuel not dyed and tax not paid to..
Mo. Rev. Stat. § 142.932— Highway operation of vehicle with dyed fuel prohibited, when — unlawful use..
Mo. Rev. Stat. § 142.935— Notice of dyed fuels
Mo. Rev. Stat. § 142.938— Tamper-resistant standards for shipping papers
Mo. Rev. Stat. § 142.941— Inspections, requirements, limitations
Mo. Rev. Stat. § 142.944— Audits
Mo. Rev. Stat. § 142.947— Liens, motor fuel tax — notice of, satisfaction — record content
Mo. Rev. Stat. § 142.950— Enforcement authority
Mo. Rev. Stat. § 142.951— Director may conduct investigations
Mo. Rev. Stat. § 142.953— Rulemaking procedures
Mo. Rev. Stat. § 142.1000— Task force created, members, duties, meetings — written report, when —..