Missouri Code of State Regulations › Title 7 - MISSOURI DEPARTMENT OF TRANSPORTATION › Division 10 - Missouri Highways and Transportation Commission › Chapter 25 - Motor Carrier Operations › Section 7 CSR 10-25.070 - Definitions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment revises the publication date
				  of the International Fuel Tax Agreement, which is incorporated by
				  reference.
(1) When used in
				administrative rules 7 CSR 10-25.070 through 7 CSR 10-25.073, the following
				words and phrases have the meaning set forth here in this rule:
(A) "Agreement" means the International Fuel
				Tax Agreement (IFTA), which is incorporated herein by reference and made a part
				of this rule as published by the International Fuel Tax Association, Inc., PO
				Box 7147, Mesa, AZ 85216-7147, revised January 1, 2022. This rule does not
				incorporate any subsequent amendments or additions to this manual;
(B) "Bulk fuel storage" means a bulk fuel
				storage facility is being used to redistribute tax paid fuel into qualified
				vehicles as needed. Credit may be claimed on the tax paid purchase, on the IFTA
				return under "tax-paid gallons", as it is placed into the tanks of qualified
				vehicles provided the licensee maintains the date of withdrawal, number of
				gallons or liters withdrawn, fuel type, unit number of the vehicle into which
				the fuel was placed, and purchase invoices and inventory records showing that
				tax was paid on the bulk fuel purchases;
(C) "Cash bond" means a guaranteed payment to
				cover any outstanding tax liability;
(D) "Commission" means the Missouri Highways
				and Transportation Commission created in Article I V, Section 29 of the
Missouri Constitution
;
(E) "Director" means the director of the
				Motor Carrier Services Division of the Missouri Department of Transportation
				who is the official designated by the commission to be responsible for
				administration of the Agreement;
(F) "Fuel trip permit miles" means miles
				accumulated while operating on a temporary fuel permit. Fuel trip permit miles
				are not taxable miles in any member jurisdiction. Fuel trip permit miles are
				included as total miles traveled on the quarterly tax return but are not
				included as taxable miles for the jurisdiction that issued the permit;
(G) "Idle time" means fuel used
				when the engine is running but not propelling the vehicle;
(H) "IFTA" means the International Fuel Tax
				Agreement;
(I) "Nontaxable fuel" is
				tax-paid fuel used to power a vehicle on roads other than the state's public
				highways (off-highway use); fuel used to operate devices mounted on the vehicle
				and powered by a power take-off (PTO) attached to the vehicle's transmission or
				used to power a refrigeration unit, generator, or any similar equipment wherein
				fuel is not used to power the tractor. Nontaxable fuel uses do not affect IFTA
				reporting. The IFTA quarterly tax return must include all gallons used by the
				licensee's qualified motor vehicles during the reporting period. Missouri
				allows refunds of fuel use tax on fuel used for purposes other than operating
				on the state's public highway system. To recover fuel tax paid on fuel used in
				other non-taxable ways, a licensee must file a claim for motor fuel tax refund
				with the Missouri Department of Revenue;
(J) "Nontaxable miles" are miles traveled
				while using a fuel trip permit. Fuel trip permit miles are not taxable miles in
				any member jurisdiction. Fuel trip permit miles are included as "total miles"
				on the quarterly tax return but are not included as "taxable miles" for the
				jurisdiction that issued the permit. Toll miles are taxable miles. Toll fees
				are not fuel taxes;
(K) "Off
				highway/road miles" are miles not driven on a public highway. These miles are
				taxable on the IFTA quarterly tax form in the total miles and taxable miles
				section. A licensee's IFTA quarterly tax return must include all miles traveled
				by qualified motor vehicles during the reporting period. Missouri allows
				refunds of motor fuel taxes paid on fuel used for purposes other than operating
				on the state's public highway system. Licensees can claim a motor fuel tax
				refund with the Missouri Department of Revenue;
(L) "Power of attorney" means a written
				statement legally authorizing a person to act on behalf of the applicant or
				licensee; and
(M) "Power Take Off
				(PTO) Equipment" means any accessory that is mounted onto, or an integral part
				of, the transmission of a motor vehicle that is registered for highway purposes
				and the equipment is powered by the main engine that also propels the
				vehicle.