Missouri Revised Statutes
Chapter 142 - Motor Fuel Tax
Section 142.031 - Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of.

Effective - 28 Aug 2012, 4 histories
142.031. Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of. — 1. As used in this section the following terms shall mean:
(1) "Biodiesel", fuel as defined in ASTM Standard D-6751 or its subsequent standard specifications for biodiesel fuel (B100) blend stock for distillate fuels;
(2) "Missouri qualified biodiesel producer", a facility that produces biodiesel, is registered with the United States Environmental Protection Agency according to the requirements of 40 CFR 79, and:
(a) a. Is at least fifty-one percent owned by agricultural producers who are residents of this state and who are actively engaged in agricultural production for commercial purposes; or
b. At least eighty percent of the feedstock used by the facility originates in the state of Missouri. For purposes of this section, "feedstock" means an agricultural, horticultural, viticultural, vegetable, aquacultural, livestock, forestry, or poultry product either in its natural or processed state; and
(b) Meets all of the following:
a. Has registered with the department of agriculture by September 1, 2007;
b. Has begun construction of the facility before November 1, 2007; and
c. Has begun production of biodiesel before March 1, 2009.
2. The "Missouri Qualified Biodiesel Producer Incentive Fund" is hereby created and subject to appropriations shall be used to provide economic subsidies to Missouri qualified biodiesel producers pursuant to this section. The director of the department of agriculture shall administer the fund pursuant to this section.
3. A Missouri qualified biodiesel producer shall be eligible for a monthly grant from the fund provided that one hundred percent of the feedstock originates in the United States. However, the director may waive the feedstock requirements on a month-to-month basis if the facility provides verification that adequate feedstock is not available. A Missouri qualified biodiesel producer shall only be eligible for the grant for a total of sixty months unless such producers during the sixty months fail, due to a lack of appropriations, to receive the full amount from the fund for which the producers were eligible, in which case such producers shall continue to be eligible until they have received the maximum amount of funding for which such producers were eligible during the original sixty-month time period. The amount of the grant is determined by calculating the estimated gallons of qualified biodiesel produced during the preceding month from feedstock, as certified by the department of agriculture, and applying such figure to the per-gallon incentive credit established in this subsection. Each Missouri qualified biodiesel producer shall be eligible for a total grant in any fiscal year equal to thirty cents per gallon for the first fifteen million gallons of qualified biodiesel produced from feedstock in the fiscal year plus ten cents per gallon for the next fifteen million gallons of qualified biodiesel produced from feedstock in the fiscal year. All such qualified biodiesel produced by a Missouri qualified biodiesel producer in excess of thirty million gallons shall not be applied to the computation of a grant pursuant to this subsection. The department of agriculture shall pay all grants for a particular month by the fifteenth day after receipt and approval of the application described in subsection 4 of this section.
4. In order for a Missouri qualified biodiesel producer to obtain a grant from the fund, an application for such funds shall be received no later than fifteen days following the last day of the month for which the grant is sought. The application shall include:
(1) The location of the Missouri qualified biodiesel producer;
(2) The average number of citizens of Missouri employed by the Missouri qualified biodiesel producer in the preceding month, if applicable;
(3) The number of bushel equivalents of Missouri feedstock and out-of-state feedstock used by the Missouri qualified biodiesel producer in the production of biodiesel in the preceding month;
(4) The number of gallons of qualified biodiesel the producer manufactures during the month for which the grant is applied;
(5) A copy of the qualified biodiesel producer license required pursuant to subsection 5 of this section, name and address of surety company, and amount of bond to be posted pursuant to subsection 5 of this section; and
(6) Any other information deemed necessary by the department of agriculture to adequately ensure that such grants shall be made only to Missouri qualified biodiesel producers.
5. The director of the department of agriculture, in consultation with the department of revenue, shall promulgate rules and regulations necessary for the administration of the provisions of this section.
6. 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, 2002, shall be invalid and void.
7. This section shall expire on December 31, 2009. However, Missouri qualified biodiesel producers receiving any grants awarded prior to December 31, 2009, shall continue to be eligible for the remainder of the original sixty-month time period under the same terms and conditions of this section unless such producer during such sixty months failed, due to a lack of appropriations, to receive the full amount from the fund for which he or she was eligible. In such case, such producers shall continue to be eligible until they have received the maximum amount of funding for which they were eligible during the original sixty-month time period.
8. Any Missouri qualified biodiesel producer who receives any grant payments under this section who subsequently sells the biodiesel facility shall be subject to the following payback requirements:
(1) If such facility is sold within less than one year of the date of issuance of the last grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of fifty percent of the total amount of grant payments received under this section;
(2) If such facility is sold within one to two years of the date of issuance of the last grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of forty percent of the total amount of grant payments received under this section;
(3) If such facility is sold within two to three years of the date of issuance of the last grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of thirty percent of the total amount of grant payments received under this section;
(4) If such facility is sold within three to four years of the date of issuance of the last grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of twenty percent of the total amount of grant payments received under this section;
(5) If such facility is sold within four to five years of the date of issuance of the last grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of ten percent of the total amount of grant payments received under this section.
­­If the sale date of the facility falls on a date that qualifies under more than one subdivision of this subsection, the greater payback amount shall apply. For purposes of this subsection, a facility shall be considered "sold" when there is a change in at least fifty-one percent of the facility's ownership in a transaction that involves a buyer or buyers and a seller or sellers.

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(L. 2002 H.B. 1348, A.L. 2005 S.B. 355, A.L. 2006 H.B. 1270 & 1027, A.L. 2007 H.B. 741, A.L. 2012 H.B. 1462)
Expires 12-31-09

Structure Missouri Revised Statutes

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.

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 —...

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 142.822 - 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...

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.

Section 142.1000 - Task force created, members, duties, meetings — written report, when — expiration date.