reglab/housing_qa huggingface dataset:
MO Rev Stat § 142.923 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.923 - Motor fuel tax evasion, exceptions, penalty.

Effective - 01 Jan 1999   142.923. Motor fuel tax evasion, exceptions, penalty. — 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
MO Rev Stat § 142.926 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.926 - Notice of exempt use on shipping papers — penalty — enforcement authority.

Effective - 01 Jan 1999   142.926. Notice of exempt use on shipping papers — penalty — enforcement authority. — 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
MO Rev Stat § 142.929 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.929 - Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority.

Effective - 01 Jan 1999   142.929. Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority. — 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
MO Rev Stat § 142.932 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.932 - Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties.

Effective - 28 Aug 2012   142.932. Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties. — 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;  (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; or  (3) Persons operating motor vehicles during a state of emergency declaration by the governor, when such motor vehicles are engaged in public safety matters or in restoration of utility services attributable to the state of emergency. This exception shall apply to public utility and rural electric cooperative motor vehicles and the motor vehicles of persons contracting with such entities for the purpose of restoring utility service attributable to the state of emergency.  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, A.L. 2012 H.B. 1402 merged with S.B. 470)
MO Rev Stat § 142.935 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.935 - Notice of dyed fuels.

Effective - 01 Jan 1999   142.935. Notice of dyed fuels. — 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
MO Rev Stat § 142.938 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.938 - Tamper-resistant standards for shipping papers.

Effective - 01 Jan 1999   142.938. Tamper-resistant standards for shipping papers. — 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
MO Rev Stat § 142.944 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.944 - Audits.

Effective - 01 Jan 1999   142.944. Audits. — 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
MO Rev Stat § 142.947 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.947 - Liens, motor fuel tax — notice of, satisfaction — record content.

Effective - 01 Jan 1999   142.947. Liens, motor fuel tax — notice of, satisfaction — record content. — 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
MO Rev Stat § 142.950 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.950 - Enforcement authority.

Effective - 01 Jan 1999   142.950. Enforcement authority. — 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
MO Rev Stat § 142.951 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.951 - Director may conduct investigations.

Effective - 28 Aug 1999   142.951. Director may conduct investigations. — 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)
MO Rev Stat § 142.953 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.953 - Rulemaking procedures.

Effective - 01 Jan 1999   142.953. Rulemaking procedures. — Any rule or portion of a rule, as that term is defined in section 536.010, 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. 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. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 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
MO Rev Stat § 143.005 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.005 - Sections 143.181 and 143.471 effective date.

Effective - 28 Aug 1983   143.005. Sections 143.181 and 143.471 effective date. — Sections 143.181 and 143.471 shall apply to taxable years beginning after December 31, 1982. ­­-------- (L. 1983 H.B. 849 § B)
MO Rev Stat § 143.009 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.009 - Effective date.

Effective - 01 Jan 1973   143.009. Effective date. — Sections 143.011 to 143.996 shall become effective on January 1, 1973; but it shall apply only with respect to taxable periods beginning on or after January 1, 1973. The repeal of the provisions of chapter 143 shall become effective January 1, 1973, but it shall not affect any taxable periods beginning before January 1, 1973, in any respect, including, but not limited to, the determination of tax, interest, penalties, procedures, and periods of limitations. Notwithstanding the first and second sentences of this section, section 143.471, relating to electing small business corporations, shall apply to such corporations and their shareholders with regard to taxable periods of such corporations ending on or after January 1, 1973. The preceding sentence shall not apply with regard to taxable periods of electing small business corporations beginning before January 1, 1973, if such corporation and all of its shareholders elect to that effect with the director of revenue on or before January 1, 1973. Notwithstanding the first four sentences of this section, a taxpayer who has a fiscal period which includes parts of each of the years 1972 and 1973 may determine his tax and taxable income pursuant to the provisions of sections 143.011 to 143.996 if he files an election to that effect with the director of revenue on or before the due date (including extensions of time) of his return for the taxable period. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.021 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.021 - Tax determined by rates in Section 143.011.

Effective - 28 Aug 2014   *143.021. Tax determined by rates in Section 143.011. — Every resident having a taxable income shall determine his or her tax from the rates provided in section 143.011. There shall be no tax on a taxable income of less than one hundred dollars. ­­-------- (L. 1972 S.B. 549, A.L. 2014 S.B. 509 & 496)  *S.B. 509 & 496 was vetoed 5-01-14. The veto was overridden on 5-06-14.
MO Rev Stat § 143.031 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.031 - Combined return of husband and wife.

Effective - 01 Jan 1973   143.031. Combined return of husband and wife. — 1. A husband and wife who file a joint federal income tax return shall file a combined return. A husband and wife who do not file a joint federal income tax return shall not file a combined return.  2. The Missouri combined taxable income on a combined return shall include all of the income and deductions of the husband and wife. The Missouri taxable income of each spouse shall be an amount that is the same proportion of their Missouri combined taxable income as the Missouri adjusted gross income of that spouse bears to their Missouri combined adjusted gross income.  3. The tax of each spouse shall be determined by the application of either section 143.021 or section 143.041 depending upon whether such spouse is a resident or nonresident. Their Missouri combined tax shall be the sum of the tax applicable to each spouse. ­­-------- (L. 1972 S.B. 549)  Effective 1-01-73
MO Rev Stat § 143.041 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.041 - Nonresident individual — inapplicable to out-of-state businesses and employees, when.

Effective - 28 Aug 2014   143.041. Nonresident individual — inapplicable to out-of-state businesses and employees, when. — 1. A tax is hereby imposed for every taxable year on the income of every nonresident individual which is derived from sources within this state. The tax shall be that amount which bears the same ratio to the tax applicable to the individual if he would have been a resident as (A) his Missouri nonresident adjusted gross income as determined under section 143.181 (Missouri adjusted gross income derived from sources within this state) bears to (B) his Missouri adjusted gross income derived from all sources.  2. The provisions of this section shall not apply to out-of-state businesses or out-of-state employees operating under sections 190.270 to 190.285. ­­-------- (L. 1972 S.B. 549, A.L. 2014 H.B. 1190)
MO Rev Stat § 143.051 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.051 - Part-year resident.

Effective - 01 Jan 1973   143.051. Part-year resident. — 1. An individual who is a resident for only part of his taxable period shall be treated as a nonresident for purposes of sections 143.011 to 143.996. His Missouri nonresident adjusted gross income (Missouri adjusted gross income from sources within this state) shall consist of  (1) All items that would have determined his Missouri adjusted gross income if he had a taxable period as a resident consisting solely of the time he was a resident, and  (2) All items that would have determined his Missouri nonresident adjusted gross income if he had a taxable period as a nonresident consisting solely of the time he was not a resident.  2. An individual described in subsection 1 may determine his tax as if he were a resident for the entire taxable period. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.061 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.061 - Fiduciaries.

Effective - 01 Jan 1973   143.061. Fiduciaries. — A tax is hereby imposed upon the Missouri taxable income of fiduciaries at the same rates as applicable to resident individuals. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73