Missouri Revised Statutes
Chapter 142 - Motor Fuel Tax
Section 142.833 - Liability for unpaid tax.

Effective - 01 Jan 1999
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.
­­--------
(L. 1998 S.B. 619)
Effective 1-1-99

<< Previous
Next >>

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.