reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.1006 - Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012
141.1006. Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority. —
1. Whenever any ancillary parcel is acquired by a land bank agency and is encumbered by a lien or claim for real property taxes owed to a taxing authority, such taxing authority may elect to contribute to the land bank agency all or any portion of such taxes that are distributed to and received by such taxing authority.
2. To the extent that a land bank agency receives payments or credits of any kind attributable to liens or claims for real property taxes owed to a taxing authority, the land bank agency shall remit the full amount of the payments to the collector for distribution to the appropriate taxing authority.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.1009 - Quiet title action, when, procedure.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012
141.1009. Quiet title action, when, procedure. —
1. A land bank agency shall be authorized to file an action to quiet title pursuant to section 527.150 as to any real property in which the land bank agency has an interest. For purposes of any and all such actions the land bank agency shall be deemed to be the holder of sufficient legal and equitable interests, and possessory rights, so as to qualify the land bank agency as adequate petitioner in such action.
2. Prior to the filing of an action to quiet title the land bank agency shall conduct an examination of title to determine the identity of any and all persons and entities possessing a claim or interest in or to the real property. Service of the petition to quiet title shall be provided to all such interested parties by the following methods:
(1) Registered or certified mail to such identity and address as reasonably ascertainable by an inspection of public records;
(2) In the case of occupied real property by first class mail, addressed to "Occupant";
(3) By posting a copy of the notice on the real property;
(4) By publication in a newspaper of general circulation in the municipality in which the property is located; and
(5) Such other methods as the court may order.
3. As part of the petition to quiet title the land bank agency shall file an affidavit identifying all parties potentially having an interest in the real property, and the form of notice provided.
4. The court shall schedule a hearing on the petition within ninety days following filing of the petition, and as to all matters upon which an answer was not filed by an interested party the court shall issue its final judgment within one hundred twenty days of the filing of the petition.
5. A land bank agency shall be authorized to join in a single petition to quiet title one or more parcels of real property.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.1012 - Dissolution, procedure.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012
141.1012. Dissolution, procedure. —
A land bank agency may be dissolved as a public body corporate and politic not less than sixty calendar days' after an ordinance or resolution for such dissolution is passed by the municipality that established the land bank agency. Not less than sixty calendar days' advance written notice of consideration of such an ordinance or resolution of dissolution shall be given to the members of the board of the land bank agency, shall be published in a local newspaper of general circulation within such municipality, and shall be sent certified mail to each trustee of any outstanding bonds of the land bank agency. No land bank agency shall be dissolved while there remains outstanding any bonds, notes, or other obligations of the land bank agency unless such bonds, notes, or other obligations are paid or defeased pursuant to the resolution, indenture or other financing document under which such bonds, notes, or other obligations were issued prior to or simultaneously with such dissolution. Upon dissolution of a land bank agency pursuant to this section, all real property, personal property, and other assets of the land bank agency shall be transferred by appropriate written instrument to and shall become the assets of the municipality that established the land bank agency. Such municipality shall act expeditiously to return such real property to the tax rolls and shall market and sell such real property using an open, public method that ensures the best possible prices are realized while ensuring such real property is returned to a suitable, productive use for the betterment of the neighborhoods in which such real property is located. Any such real property that was acquired by the dissolved land bank agency pursuant to a deemed sale under subsection 3 of section 141.560, by deed from a land trust under subsection 1 of section 141.984, or pursuant to a sale under subdivision (2) of subsection 2 of section 141.550 shall be held by such municipality in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in the judgment of foreclosure, and upon the sale or other disposition of any such property by such municipality, the proceeds therefrom shall be applied and distributed in the following order:
(1) To the payment of the expenses of sale;
(2) To the reasonable costs incurred by such municipality in maintaining and marketing such property; and
(3) The balance shall be paid to the respective taxing authorities that, at the time of the distribution, are taxing the real property from which the proceeds are being distributed.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.1015 - Power of eminent domain or to tax not authorized.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012
141.1015. Power of eminent domain or to tax not authorized. —
A land bank agency shall neither possess nor exercise the power of eminent domain. A land bank agency shall not have the power to tax.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.009 - Federal law changes in matching fund requirements, effect on motor vehicle license and use tax.

Title X TAXATION AND REVENUE
Chapter 142
Effective - 01 Jan 1999, see footnote
142.009. Federal law changes in matching fund requirements, effect on motor vehicle license and use tax. —
If changes made in the renewal of the Federal Surface Transportation Act due to expire in 1997 are such that Missouri will not need the full six-cent fuel tax increase provided in section 142.803, and section 226.200, to match federal funds available to Missouri, or if in the opinion of the general assembly revenues generated by section 142.803, and section 226.200, are not being used for the purposes outlined in the fifteen-year road and bridge program as adopted by the Missouri transportation department on January 6, 1992, or for any other reason, the general assembly may by a constitutional majority vote to place before the voters the issue of whether the increases in tax scheduled for April 1, 1994, and April 1, 1996, as specified in section 142.803, shall be implemented or shall be repealed.
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(L. 1992 H.B. 1247 § 1, A.L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where.

Title X TAXATION AND REVENUE
Chapter 142
Effective - 28 Aug 1981
142.015. Limited alcohol manufacturer, federal permit to be filed, where. —
Every limited alcohol manufacturer shall file a copy of his federal permit for the manufacturer of alcohol with the director of the Missouri department of revenue.
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(L. 1981 H.B. 462)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.029 - Expiration date of section 142.028.

Title X TAXATION AND REVENUE
Chapter 142
Effective - 28 Aug 2005
142.029. Expiration date of section 142.028. —
Section 142.028 shall expire on December 31, 2015.
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(L. 1988 S.B. 600 §§ B, C, D, A.L. 1993 H.B. 611, A.L. 1999 H.B. 153 merged with S.B. 310, A.L. 2005 S.B. 355)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.200 - Duty of attorney general — suit in name of state.

Title X TAXATION AND REVENUE
Chapter 142
Effective - 01 Jan 1999, see footnote
142.200. Duty of attorney general — suit in name of state. —
It is hereby made the duty of the attorney general of the state of Missouri to render all necessary assistance to the director of revenue in the enforcement of the provisions of this chapter and for such purpose any and all civil suits and actions for the enforcement of any provision of this chapter may be brought in the name of the state of Missouri at the relation of the director of revenue, and for such purpose, the attorney general is hereby authorized and empowered to employ such counsel and special attorneys as may in his judgment be necessary and any expenses so incurred by the attorney general in his employment of counsel and in the enforcement of any of the provisions of this chapter shall be chargeable against and paid out of funds appropriated for such purpose.
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(L. 1943 p. 670 § 25, A.L. 1972 S.B. 263, A.L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.310 - Exchange of information with other states.

Title X TAXATION AND REVENUE
Chapter 142
Effective - 28 Aug 1972
142.310. Exchange of information with other states. —
The director of revenue shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state, forward to such officials any information which it may have in its possession relative to the receipt, sale, use, transportation or shipment by any person of motor fuel.
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(L. 1943 p. 670 § 22, A.L. 1972 S.B. 263)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.345 - Motor fuel tax fund created — disbursement, transfer.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 28 Aug 2000
142.345. Motor fuel tax fund created — disbursement, transfer. —
1. There is created the "Motor Fuel Tax Fund". All revenues derived from the motor fuel tax imposed upon highway users as an incident to their use of the highways of the state shall be deposited in the state treasury to the credit of this fund.
2. The moneys deposited to the credit of the motor fuel tax fund shall be disbursed or transferred as follows:
(1) The amount of the tax collected with respect to fuel not used for propelling motor vehicles on state highways shall be transferred to the state highways and transportation department fund to be refunded by the state as provided by law;
(2) The amount of actual costs of collection, apportionment and of making refunds shall be transferred to the state highways and transportation department fund for reimbursement by appropriation, to the agencies or departments of government incurring these costs, subject to the limitations of section 226.200;
(3) A percentage of the net proceeds shall be transferred to the county aid road trust fund as provided in Article IV, Section 30(a) of the State Constitution;
(4) A percentage of the net proceeds shall be allocated to the several cities, towns and villages entitled thereto pursuant to the provisions of Article IV, Section 30(a) of the State Constitution;
(5) All the remaining net proceeds in excess of the allocations to counties and cities, towns and villages shall be transferred to the state highways and transportation department fund.
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(L. 1963 p. 192 § 1, A.L. 1972 S.B. 263, A.L. 1992 S.B. 797, A.L. 2000 H.B. 1742)
CROSS REFERENCE:
Federal census results to be used for distribution of revenue, when, 66.351
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.350 - Distribution of funds for highway and road purposes.

Title X TAXATION AND REVENUE
Chapter 142
Effective - 01 Jan 1999, see footnote
142.350. Distribution of funds for highway and road purposes. —
The funds herein provided for the construction of state highways shall be distributed between the higher type roads (herein referred to as the primary system) and the other state roads (herein referred to as the secondary system) on the basis now prevailing, that is, forty-eight and eight-tenths percent to the primary system and fifty-one and two-tenths percent to the secondary system, and such basis of distribution shall be continued until one of these systems shall have been completed, and thereafter all of the funds provided for construction purposes shall be used in the construction of the roads of the remaining system; provided, however, that such sums as the commission shall determine are necessary each year to reimburse counties and other civil subdivisions for state highways constructed wholly or in part at their expense and accepted by the commission, and such sums as in the judgment of the commission shall be necessary for maintenance of state highways shall first be deducted from the funds herein provided for before distribution between the primary and secondary system for construction purposes is made; provided further, that sufficient funds to provide for the payment of principal and interest on outstanding state highway bonds as now required by law shall be available from revenue under the provisions of existing laws or pursuant to this chapter before any distribution of funds is made as herein provided.
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(L. 1943 p. 670 § 33, A.L. 1972 S.B. 263, A.L. 1998 S.B. 619)
Effective 1-1-99
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.617 - Interstate fuel taxes reciprocity agreement for collection and refund with other states.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states. —
The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of interstate fuel taxes levied pursuant to this chapter. The director may adopt rules pursuant to this chapter to implement the agreement for collection and refund of interstate fuel taxes and other fuel tax agreements. The reporting requirements, as provided in the agreement, shall take precedence over the reporting requirements provided in this chapter. Where the agreement and this chapter address the same matters, the provisions of the agreement shall take precedence. A current copy of the agreement shall be maintained by the department of revenue.
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(L. 1988 H.B. 1681, A.L. 1998 S.B. 619)
Effective 1-1-99
CROSS REFERENCE:
Interstate motor carriers, collection and regulation of amounts payable pursuant to International Fuel Tax Agreement transferred to highways and transportation commission, 226.008
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.806 - Presumption of highway use.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.806. Presumption of highway use. —
1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815, all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.
2. Subject to proof of exemption pursuant to section 142.815, all motor fuel is presumed to be used or consumed on the highways of this state to propel motor vehicles if the motor fuel is:
(1) Removed from a terminal in this state; or
(2) Imported into this state other than by a bulk transfer within the bulk transfer/terminal system; or
(3) Delivered into a consumer's bulk storage tank from which motor vehicles can be fueled.
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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 142.809 - Tax levied, when, how measured.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.809. Tax levied, when, how measured. —
1. The tax levied and imposed by this chapter on the use of motor fuel which was imported into this state, other than by a bulk transfer, shall arise at the time the product is imported into the state and shall be measured by invoiced gallons received outside this state at a refinery, terminal or at a bulk plant for delivery to a destination in this state. In the event that the actual gallons imported exceed both the net or gross gallons reflected on the manifest, bill of lading or shipping papers, the measurement is on actual gallons imported.
2. Except as provided in subsection 1 of this section, the tax levied and imposed by this chapter on the use of motor fuel shall be measured by invoiced gallons of motor fuel removed, other than by a bulk transfer:
(1) From the bulk transfer/terminal system within this state;
(2) From the bulk transfer/terminal system outside this state for delivery to a location in this state as represented on the shipping papers, provided that the supplier imports the motor fuel for the account of the supplier, or the supplier has made a tax precollection election pursuant to section 142.839; and
(3) Upon sale in a terminal or refinery in this state to any person not holding a supplier's license.
3. The measurements of fuel grade alcohol, blend stocks and blended fuel shall follow subdivision (1) of subsection 2 for blend fuels imported, and subdivision (2) of subsection 2 for alcohol and blend stocks imported into a terminal, even if by other than a bulk transfer.
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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 142.812 - Excise tax on motor fuel losses unaccounted for — liability for excise tax.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.812. Excise tax on motor fuel losses unaccounted for — liability for excise tax. —
1. An excise tax at the motor fuel rate is imposed annually on unaccounted for motor fuel losses at a terminal that exceed one half of one percent of the number of net gallons removed from the terminal during the calendar year by a system transfer or at a rack. To determine if this tax applies, the terminal operator must determine the terminal loss as the difference between the following:
(1) The amount of motor fuel in inventory at the terminal at the beginning of the year plus the amount of motor fuel received at the terminal during the year; and
(2) The amount of motor fuel in inventory at the terminal at the end of the year plus the amount of motor fuel removed from the terminal during the year.
2. The terminal operator whose motor fuel is unaccounted for is liable for the tax imposed by this section. Motor fuel received by a terminal operator and not shown on a report as having been removed from the terminal is presumed to be unaccounted for. A terminal operator may provide documentation to substantiate unaccountable losses.
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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 142.817 - Fuel tax exemption for certain public services.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 28 Aug 2007
142.817. Fuel tax exemption for certain public services. —
Motor fuel sold to be used to operate public mass transportation service by a city transit authority, a city utilities board, or an interstate transportation authority, as such terms are defined in section 94.600, a city, or an agency receiving funding from either the Federal Transit Administration's urban or nonurban formula transit programs is exempt from the fuel tax imposed by this chapter. The department shall promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. 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 August 28, 2007, shall be invalid and void.
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(L. 2007 S.B. 30)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.830 - License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.830. License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee. —
1. It is unlawful for any person to act as an interstate motor fuel user without being licensed as such unless the motor fuel user is licensed under a reciprocity agreement. However, as to a motor vehicle operated in this state in the course of interstate traffic by an unlicensed interstate motor fuel user, a single trip motor fuel tax permit authorizing operation of such vehicle for a single trip through the state, or from a point on the border of this state to a point within and return to the border may be issued upon proper application and in a manner prescribed by the director. Any person found to have not purchased a trip permit when so required shall immediately purchase such permit. The fee for each permit shall be ten dollars, and the permit shall be valid for a period of seventy-two hours. Permits shall be made available at official highway weigh stations.
2. A single trip permit shall be issued for each vehicle for which application is made, and the application fee for such permit shall apply only to the vehicle for which the permit is issued. A trip permit shall not be issued to anyone whose license is currently in a revoked status. Evidence of the issuance of such trip permit or in the alternative the payment and civil penalty thereof shall be furnished to the director, his agents, appointees or any officer of the Missouri state highway patrol upon demand.
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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 142.833 - Liability for unpaid tax.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.833. Liability for unpaid tax. —
Any person who is required to precollect or pay a tax as established in this chapter and who fails to precollect or remit the tax or any part thereof is fully responsible for the unpaid tax. The director may recover any unpaid taxes pursuant to this chapter from any party who was under a duty to precollect or pay the tax. Such person remains liable for the taxes even in the event that, for whatever reason, such person failed to precollect or pay the taxes due. The liability to precollect and remit shall be separate from any duty that the consumer may have pursuant to this chapter to pay upon consumption, and the existence of such overlapping duties shall not be a defense for a failure to precollect and remit, though it may give rise to a refund claim in accordance with section 142.824 if both parties pay the tax.
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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 142.836 - Precollection of tax and remittal by licensed distributors and unlicensed importers.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.836. Precollection of tax and remittal by licensed distributors and unlicensed importers. —
Except as otherwise provided in this chapter, the tax imposed by section 142.803 on motor fuel measured by gallons imported from another state shall be precollected on behalf of the consumers and remitted to the state by the:
(1) Licensed distributor who has imported the nonexempt motor fuel. The precollection shall be made and remitted within three business days after:
(a) The nonexempt motor fuel was entered into the state; or
(b) A valid import verification number required by this chapter was assigned by the director; whichever occurred earlier. If the motor fuel was not subject to a precollection agreement with the supplier, the precollection shall be remitted in the manner specified by the director; or
(2) Licensed distributor who has imported the nonexempt motor fuel which is subject to a precollection agreement with the supplier. The precollection shall be made and remitted on or before the last day of the following month unless such day falls upon a weekend or state holiday, in which case the liability would be due the next succeeding business day. The remittance of all amounts of tax due shall be paid on the basis of ninety-seven percent for gasoline, gasoline blends and gasoline blend stocks and ninety-eight percent for diesel, diesel blends and diesel blend stocks. The distributor shall remit the tax to the supplier, acting as trustee, who shall remit to the director on behalf of the distributor under the same terms as a supplier payment pursuant to section 142.842 and no import verification number shall be required; or
(3) Unlicensed importer at the time the fuel is entered into this state. However, if the supplier of the motor fuel, as shown on the records of the terminal operator, has made a blanket election to precollect tax in accordance with section 142.839, then the importer shall remit the tax to the supplier, acting as trustee, who shall remit to the director on behalf of the importer under the same terms as a supplier payment pursuant to section 142.842, and no import verification number shall be required.
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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 142.839 - Supplier's blanket election to treat all removals as removals across the rack from a terminal in this state — notice — director's list of electing suppliers — precollection of tax by supplier.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.839. Supplier's blanket election to treat all removals as removals across the rack from a terminal in this state — notice — director's list of electing suppliers — precollection of tax by supplier. —
1. Any licensed supplier or licensed permissive supplier may make a blanket election with the director to treat all removals from all of its out-of-state terminals with a destination in this state as shown on the terminal-issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this state for all purposes.
2. The election provided by this section shall be made by filing a "notice of election" with the director.
3. The director shall publish a list of electing suppliers pursuant to this section.
4. The absence of an election by a supplier in accordance with this section shall in no way relieve the supplier of responsibility for remitting the tax imposed by this chapter upon the removal from an out-of-state terminal for import into this state by the supplier.
5. Any supplier which makes the election provided by this section shall precollect the tax imposed by this chapter on all removals from a qualified terminal on its account as a position holder, or as a person receiving fuel from a position holder pursuant to a terminal bulk transfer without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery.
6. Each supplier who elects to precollect tax pursuant to this chapter agrees to waive any defense that the state lacks jurisdiction to require collection on all out-of-state sales by such person as to which the person had knowledge that the shipments were destined for this state and that this state imposes the requirement pursuant to this subsection under its general police powers to regulate the movement of motor fuels.
7. Each supplier who elects to precollect tax pursuant to this chapter shall not be subject to any civil penalties or interest imposed pursuant to this chapter for any corrections resulting from a diversion of the motor fuel from the original destination as represented by the purchaser or the agent of the purchaser. However, the supplier and exporter in accordance with this subsection may, by mutual agreement, permit the supplier to assume the liability of the exporter and adjust the taxes of the exporter payable to the supplier.
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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 142.842 - Precollection of tax and remittal by person removing fuel through supplier.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.842. Precollection of tax and remittal by person removing fuel through supplier. —
1. The tax imposed by section 142.803, measured by motor fuel removed from a terminal or refinery in this state, other than a terminal bulk transfer, shall be precollected and remitted on behalf of the consumers to the state by the person removing the motor fuel from the facility through the supplier of the motor fuel, as shown in the records of the terminal operator, acting as a trustee.
2. The supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings.
3. All tax to be paid by a supplier with respect to gallons removed on the account of the supplier during a calendar month shall be due and payable on or before the second day of the second succeeding month unless such day falls upon a weekend or state holiday in which case the liability would be due the next succeeding business day.
4. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall timely notify the director of any late remittances if that supplier has previously given notice to the director that the tax amount was not received pursuant to subsection 1 of section 142.857.
5. The remittance of all amounts of tax due shall be paid on the basis of the amount invoiced to eligible purchasers or ninety-seven percent for gasoline, gasoline blends and gasoline blend stocks and ninety-eight percent for diesel fuel, diesel blends and diesel blend stocks when the supplier removed the motor fuel for its own account or on sales to noneligible purchasers. At the director's discretion, payment may be made by electronic funds transfer.
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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 142.845 - Terminal operator liability for tax.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.845. Terminal operator liability for tax. —
The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed pursuant to section 142.803 and shall remit payment to this state at the same time and on the same basis as a supplier in accordance with section 142.842 upon:
(1) The removal of motor fuel from the terminal on account of any supplier who is not licensed in this state. However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:
(a) The terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn;
(b) The terminal operator has a copy of a valid license from the supplier as required by the director; and
(c) The terminal operator has no reason to believe that any information is false; or
(2) The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service 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 142.848 - Distributor's election on timing of remittance.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.848. Distributor's election on timing of remittance. —
There shall be an election available to those eligible distributors who remove fuel from a terminal or refinery operated by a supplier or permissive supplier who remit the tax through the supplier, acting as a trustee, as to the timing of the remittance. At the election of an eligible purchaser, which notice shall be evidenced by a written statement from the director as to the purchaser eligibility status as determined pursuant to section 142.851, the supplier shall not require a payment of motor fuel tax on transport truckloads from the purchaser sooner than two business days prior to the date on which the tax is required to be remitted by the supplier pursuant to section 142.842. This election shall be subject to a condition that the remittances by the eligible purchaser of all amounts of tax due the supplier shall be paid on the basis of ninety-seven percent for gasoline, gasoline blends and gasoline blend stocks and ninety-eight percent for diesel fuel, diesel blends and diesel blend stocks and which shall be paid by electronic funds transfer on or before the second preceding day prior to the date of the remittance by the supplier to the director. Should the tax being remitted through the supplier be a destination state motor fuel tax on exports pursuant to section 142.815, the timing and basis of this section are to be substituted for the due dates and basis of an importer's tax in the destination 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 142.851 - Timing election by distributors, requirements.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.851. Timing election by distributors, requirements. —
1. Each purchaser desiring to make an election under section 142.848 shall present evidence to the director that:
(1) The applicant was a licensee in good standing under the predecessor motor fuel statute as to which the applicant remitted tax to the director; or
(2) The applicant meets the financial responsibility and bonding requirements imposed by this chapter, which bond shall conform to the specific requirements of this section.
2. The director may require a purchaser who pays the tax to a supplier to file with the director a surety bond payable to the state, upon which the purchaser is the obligor or other financial security, in an amount satisfactory to the director, calculated with a maximum of three times monthly potential tax payments with a maximum amount of one hundred fifty thousand dollars for gasoline and diesel fuel separately. The director may require that the bond indemnify the director against the tax credits claimed by the suppliers pursuant to section 142.854.
3. Each purchaser desiring to make an election in accordance with section 142.848 shall not be subject to the provisions of subsection 2 of this section if the purchaser holds a valid distributor's license and meets the bonding requirements according to the law on the day prior to the effective date of sections 142.800 to 142.953. Upon January 1, 1999, each purchaser holding a valid distributor's license issued prior to January 1, 1999, may elect to become an eligible purchaser. Such purchaser shall have the option to provide bonding as provided for distributors in section 142.896.
4. The director shall have the authority to rescind a purchaser's eligibility and election to defer motor fuel tax remittances for the failure to make timely tax-deferred payment of tax to a supplier pursuant to section 142.848, by sending written notice to all suppliers or publishing notice of the revocation. As a condition of restoring a purchaser's eligibility the director may require further assurance of the financial responsibility of the purchaser, including increasing the bond required up to the three times potential liability without regard to a maximum, or any other action that the director may reasonably require to ensure remittance of the motor fuel tax. Any person whose application is refused or eligibility cancelled by the director may seek review of the determination by the administrative hearing commission. Notwithstanding any other provision of the law, the administrative hearing commission shall not grant a stay.
5. The director shall publish a list of eligible purchasers and make it available to all suppliers.
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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 142.854 - Supplier's duty to remit — tax credit, supplier entitled, when.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.854. Supplier's duty to remit — tax credit, supplier entitled, when. —
Every supplier has a fiduciary duty to remit to the director the amount of tax paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or eligible purchaser. In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from an eligible purchaser. The director shall have the right to recover any unpaid tax directly from the eligible purchaser.
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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 142.857 - Supplier's eligibility for credit.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
142.857. Supplier's eligibility for credit. —
1. In order for the supplier to be eligible for the credit in section 142.854 it must provide notice to the director of a failure to collect the
*
tax within ten business days following the earliest date on which the supplier was entitled to collect the tax from the eligible purchaser pursuant to section 142.848. The director shall establish the evidence a supplier must provide to receive the credit. The claim for credit shall identify the defaulting eligible purchaser and any tax liability that remains unpaid. The credit shall be claimed on the first return following the expiration of the ten-day period as provided in this section if the payment remains unpaid as of the filing date of that return or the credit shall be disallowed. The credit of the supplier shall be limited to the amount due from the purchaser, plus any tax that accrues from that purchaser for a period not to exceed ten days or the date of notification to the director or whichever is earlier following the date of failure to pay. No additional credit shall be allowed to a supplier pursuant to this section with respect to that purchaser until the director has notified the supplier that the purchaser's eligibility to make deferrals in accordance with section 142.851 has been restored.
2. In the event that the credit to the supplier originates out of a failure to pay a destination state motor fuel tax on shipments removed for export under subdivision (1) of subsection 2 of section 142.815, the presumption in section 142.806 shall be raised that the fuel was removed for use in this state and thus taxable. The director shall seek payment of the tax in a dual capacity both to protect the interests of this state and as the base state from which the shipment originated to assist the destination state in the reporting or collection of tax due upon the receipt of the fuel into that state.
3. The provisions of this section shall terminate as to the credits given for motor fuel taxes not received due a destination state upon a reciprocity agreement being entered into between the director and authorized representatives of that state as to the collection of these taxes.
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(L. 1998 S.B. 619)
Effective 1-1-99
*Word "the" does not appear in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 142 - Motor Fuel Tax › Section 142.860 - Remittance by electronic fund transfer, when.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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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 142.863 - Costs of administration, percentage retained by supplier.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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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 142.866 - Consumer liable, when — vendor liable, when.

Title X TAXATION AND REVENUE
Chapter 142
• Effective - 01 Jan 1999, see footnote
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.
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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 142.875 - Final report.

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