reglab/housing_qa huggingface dataset:
MO Rev Stat § 142.860 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.860 - Remittance by electronic fund transfer, when.

Effective - 01 Jan 1999   142.860. Remittance by electronic fund transfer, when. — 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
MO Rev Stat § 142.863 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.863 - Costs of administration, percentage retained by supplier.

Effective - 01 Jan 1999   142.863. Costs of administration, percentage retained by supplier. — 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
MO Rev Stat § 142.866 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.866 - Consumer liable, when — vendor liable, when.

Effective - 01 Jan 1999   142.866. Consumer liable, when — vendor liable, when. — 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
MO Rev Stat § 142.875 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.875 - Final report.

Effective - 28 Aug 1999   142.875. Final report. — 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 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)
MO Rev Stat § 142.878 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.878 - Application for license.

Effective - 01 Jan 1999   142.878. Application for license. — 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
MO Rev Stat § 142.887 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.887 - Terminal operator's license, when required — operator's bond — statement of operations.

Effective - 01 Jan 1999   142.887. Terminal operator's license, when required — operator's bond — statement of operations. — 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
MO Rev Stat § 142.890 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.890 - Transporter's license, when required — transporter's bond — required reports.

Effective - 01 Jan 1999   142.890. Transporter's license, when required — transporter's bond — required reports. — 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
MO Rev Stat § 142.893 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.893 - Distributor's license, when required.

Effective - 01 Jan 1999   142.893. Distributor's license, when required. — 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
MO Rev Stat § 142.900 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.900 - Director may prescribe forms and require the submission of information.

Effective - 28 Aug 1999   142.900. Director may prescribe forms and require the submission of information. — 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)
MO Rev Stat § 142.902 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.902 - Reports, filing date, how determined.

Effective - 01 Jan 1999   142.902. Reports, filing date, how determined. — 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
MO Rev Stat § 142.905 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.905 - Revocation of license — review — penalties.

Effective - 28 Aug 1999   142.905. Revocation of license — review — penalties. — 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.  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.  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, 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)
MO Rev Stat § 142.908 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.908 - Consumer remittance, when due — penalty.

Effective - 28 Aug 1999   142.908. Consumer remittance, when due — penalty. — 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. ­­-------- (L. 1998 S.B. 619, A.L. 1999 S.B. 414)
MO Rev Stat § 142.909 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.909 - Penalties for failure to comply with chapter — misdemeanor or class E felony.

Effective - 01 Jan 2017, 2 histories   142.909. Penalties for failure to comply with chapter — misdemeanor or class E felony. — 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 E felony. ­­-------- (L. 1999 S.B. 414 § 3, A.L. 2014 S.B. 491)  Effective 1-01-17
MO Rev Stat § 142.917 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.917 - Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority.

Effective - 01 Jan 1999   142.917. Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority. — 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
MO Rev Stat § 142.920 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.920 - Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier.

Effective - 01 Jan 1999   142.920. Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier. — 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