Chapter 142 - Motor Fuel Tax

Section 142.009 - Federal law changes in matching fund requirements, effect on motor vehicle license and use tax
Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where
Section 142.028 - Definitions - Missouri qualified producer incentive fund created, purpose - administration of fund - grants to producers, amount, computation, paid when - application for grant, content, qualifications, bonding - rules authorized - limitation on grants, when
Section 142.029 - Expiration date of section 142.028
Section 142.031 - Missouri qualified biodiesel producer fund created - eligibility for grants - rulemaking authority - expiration date - sale of facility, effect of
Section 142.200 - Duty of attorney general - suit in name of state
Section 142.310 - Exchange of information with other states
Section 142.345 - Motor fuel tax fund created - disbursement, transfer
Section 142.350 - Distribution of funds for highway and road purposes
Section 142.617 - Interstate fuel taxes reciprocity agreement for collection and refund with other states
Section 142.800 - Definitions
Section 142.803 - Imposition of tax on fuel, amount - collection and precollection of tax - additional tax, when, amount
Section 142.806 - Presumption of highway use
Section 142.809 - Tax levied, when, how measured
Section 142.812 - Excise tax on motor fuel losses unaccounted for - liability for excise tax
Section 142.815 - Exemptions allowed for nonhighway use
Section 142.817 - Fuel tax exemption for certain public services
Section 142.818 - Federal government exemption, how claimed
Section 142.821 - Repealed
Section 142.822 - Exemption from certain fuel tax increases, when - tax refund, procedure to claim - recordkeeping - interest, when - rulemaking authority
Section 142.824 - Refund claim, statement to director, when filed, contents - lost documentation - investigation by director - credit in lieu of refund - records required to be kept - overpayment of tax - erroneous payments of tax - interest paid on refund - rulemaking authority
Section 142.827 - Distributor to provide invoices of sales to marinas, invoice contents - statement filed with director by certain counties and the commission - unclaimed refunds - county's authorized expenditure of refunds
Section 142.830 - License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee
Section 142.833 - Liability for unpaid tax
Section 142.836 - Precollection of tax and remittal by licensed distributors and unlicensed importers
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
Section 142.842 - Precollection of tax and remittal by person removing fuel through supplier
Section 142.845 - Terminal operator liability for tax
Section 142.848 - Distributor's election on timing of remittance
Section 142.851 - Timing election by distributors, requirements
Section 142.854 - Supplier's duty to remit - tax credit, supplier entitled, when
Section 142.857 - Supplier's eligibility for credit
Section 142.860 - Remittance by electronic fund transfer, when
Section 142.863 - Costs of administration, percentage retained by supplier
Section 142.866 - Consumer liable, when - vendor liable, when
Section 142.869 - Alternative fuel decal fee in lieu of tax - increase, when - decal - penalty
Section 142.872 - Diverted fuel, liability
Section 142.875 - Final report
Section 142.878 - Application for license
Section 142.881 - Bond requirements
Section 142.884 - Supplier's license - supplier's bond for financial responsibility required
Section 142.887 - Terminal operator's license, when required - operator's bond - statement of operations
Section 142.890 - Transporter's license, when required - transporter's bond - required reports
Section 142.893 - Distributor's license, when required
Section 142.896 - Distributors' bond - motor fuel trust fund created
Section 142.899 - License issued by director, nontransferable, display of license - transfer of business, procedure - successor to licensee, duties and liabilities - publication list of licensees - record retention period
Section 142.900 - Director may prescribe forms and require the submission of information
Section 142.902 - Reports, filing date, how determined
Section 142.905 - Revocation of license - review - penalties
Section 142.908 - Consumer remittance, when due - penalty
Section 142.909 - Penalties for failure to comply with chapter - misdemeanor or class E felony
Section 142.911 - Shipping documents, contents - manually prepared shipping papers - exemption - split loads - posted notice - penalties
Section 142.914 - Transporters' duties - penalties
Section 142.917 - Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority
Section 142.920 - Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier
Section 142.923 - Motor fuel tax evasion, exceptions, penalty
Section 142.926 - Notice of exempt use on shipping papers - penalty - enforcement authority
Section 142.929 - Distributor and transporter duties when fuel not dyed and tax not paid to supplier - penalties - enforcement authority
Section 142.932 - Highway operation of vehicle with dyed fuel prohibited, when - unlawful use of dyed fuel - penalties
Section 142.935 - Notice of dyed fuels
Section 142.938 - Tamper-resistant standards for shipping papers
Section 142.941 - Inspections, requirements, limitations
Section 142.944 - Audits
Section 142.947 - Liens, motor fuel tax - notice of, satisfaction - record content
Section 142.950 - Enforcement authority
Section 142.951 - Director may conduct investigations
Section 142.953 - Rulemaking procedures
ELECTRIC VEHICLE TASK FORCE (§ 142.1000)