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2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.878 - Application for license.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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(3) The license of the real party in interest has been revoked for cause;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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.893 - Distributor's license, when required.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• 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.
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(L. 1999 S.B. 414 § 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.902 - Reports, filing date, how determined.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.905 - Revocation of license — review — penalties.

Title X TAXATION AND REVENUE
Chapter 142
• 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.
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(L. 1998 S.B. 619, A.L. 1999 S.B. 414)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.908 - Consumer remittance, when due — penalty.

Title X TAXATION AND REVENUE
Chapter 142
• 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.
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(L. 1998 S.B. 619, A.L. 1999 S.B. 414)
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 2017, 2 histories, see footnote
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.
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(L. 1999 S.B. 414 § 3, A.L. 2014 S.B. 491)
Effective 1-01-17
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.923 - Motor fuel tax evasion, exceptions, penalty.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• 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.
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(L. 1998 S.B. 619, A.L. 2012 H.B. 1402 merged with S.B. 470)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.935 - Notice of dyed fuels.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.938 - Tamper-resistant standards for shipping papers.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.944 - Audits.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.950 - Enforcement authority.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.951 - Director may conduct investigations.

Title X TAXATION AND REVENUE
Chapter 142
• 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.
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(L. 1999 S.B. 414 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.953 - Rulemaking procedures.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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(L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.005 - Sections 143.181 and 143.471 effective date.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1983 H.B. 849 § B)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.009 - Effective date.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 02 Jan 2023, 2 histories, see footnote
143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when. —
1. Every resident having a taxable income shall determine his or her tax from the rates provided in section 143.011. For all tax years beginning on or before December 31, 2022, there shall be no tax on a taxable income of less than one hundred dollars.
2. (1) Notwithstanding the provisions of subsection 1 of section 143.011 to the contrary, for all tax years beginning on or after January 1, 2023, there shall be no tax on taxable income of less than or equal to one thousand dollars, as adjusted pursuant to subsection 5 of section 143.011.
(2) The modifications made pursuant to this subsection shall only apply to tax years that begin on or after January 1, 2023.
(3) The director of the department of revenue shall, by rule, adjust the tax table provided in subsection 1 of section 143.011 to effectuate the provisions of this subsection.
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(L. 1972 S.B. 549, A.L. 2014 S.B. 509 & 496, A.L. 2022 1st Ex. Sess. S.B. 3 & 5)
Effective 1-02-23
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.031 - Combined return of husband and wife.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-01-73
2023 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.

Title X TAXATION AND REVENUE
Chapter 143
• 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.
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(L. 1972 S.B. 549, A.L. 2014 H.B. 1190)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.051 - Part-year resident.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
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.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.061 - Fiduciaries.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.061. Fiduciaries. —
A tax is hereby imposed upon the Missouri taxable income of fiduciaries at the same rates as applicable to resident individuals.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.071 - Corporations — inapplicable to out-of-state businesses, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2018, 2 histories
143.071. Corporations — inapplicable to out-of-state businesses, when. —
1. For all tax years beginning before September 1, 1993, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income.
2. For all tax years beginning on or after September 1, 1993, and ending on or before December 31, 2019, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to six and one-fourth percent of Missouri taxable income.
3. For all tax years beginning on or after January 1, 2020, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to four percent of Missouri taxable income.
4. The provisions of this section shall not apply to out-of-state businesses operating under sections 190.270 to 190.285.
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(L. 1972 S.B. 549, A.L. 1993 S.B. 380, A.L. 2014 H.B. 1190, A.L. 2018 S.B. 884)
(2000) Member institutions of the Farm Credit System, which are federal instrumentalities, are exempt from state income taxation; silence of the federal statute does not constitute express congressional consent to tax. Production Credit Ass'n. v. Director of Revenue, 10 S.W.3d 142 (Mo.banc), certiorari granted 120 S.Ct. 2716, 68 USLW 3725.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.091 - Meaning of terms.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1990, see footnote
143.091. Meaning of terms. —
Any term used in sections 143.011 to 143.996 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the provisions of sections 143.011 to 143.996. Any reference in sections 143.011 to 143.996 to the laws of the United States shall mean the provisions of the Internal Revenue Code of 1986, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective, at any time or from time to time, for the taxable year.
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(L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)
Effective 1-1-90
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.101 - Definitions.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.101. Definitions. —
1.
"Resident"
means an individual who is domiciled in this state, unless he (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.
2.
"Nonresident"
means an individual who is not a resident of this state.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.111 - Missouri taxable income.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1999
143.111. Missouri taxable income. —
The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less:
(1) Either the Missouri standard deduction or the Missouri itemized deduction;
(2) The Missouri deduction for personal exemptions;
(3) The Missouri deduction for dependency exemptions;
(4) The deduction for federal income taxes provided in section 143.171; and
(5) The deduction for a self-employed individual's health insurance costs provided in section 143.113.
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(L. 1972 S.B. 549, A.L. 1999 H.B. 516)