Effective - 01 Jan 1999
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. — 1. If the applicant and bond are approved, the director shall issue a license for the principal place of business and the applicant shall make copies for each business location.
2. A license is valid until suspended, revoked for cause, or cancelled.
3. No license is transferable to another person or to another place of business. For purposes of this section, a transfer of a majority interest in a business association, including corporations, partnerships, trusts, joint ventures and any other business association shall be deemed to be a transfer of any license held by the business association to another person. Any change in ownership of a business association, other than a publicly held business association, shall be reported to the director.
4. Each license shall be preserved and conspicuously displayed at the principal place of business for which it is issued.
5. Any person licensed under this chapter shall display his license number on the back of any conveyance of motor fuel.
6. Upon the discontinuance, sale, transfer or change of ownership of the business, the license shall be immediately surrendered to the director. Any relocation of the business shall be immediately reported to the director.
7. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee shall immediately notify the director in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale, or transfer and in the event of the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs prior to cancellation of the license.
8. The successor to a licensee shall not have liability for its predecessor if the successor obtains a statement that no tax is due from the director prior to making the transfer of interest. All successors shall be required to withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest or penalties due and unpaid until such time as the former owner or predecessor, whether immediate or not, shall produce a receipt from the director showing that the taxes have been paid, or a certificate stating that no taxes are due. If the purchaser of a business or stock of goods shall fail to withhold the purchase money and remit at the time of purchase all amounts so withheld to the director to pay all unpaid taxes, interest and penalties due from the owner or predecessor, the purchaser shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid on account of the operation of the business by the former owner and person.
9. The director shall publish without charge a list with monthly updates of all licensees, by category.
10. Every licensee, including interstate motor fuel users, shall maintain and keep for a period of three years records of all transactions by which motor fuel is received, used, sold, delivered, or otherwise disposed of, together with invoices, bills of lading, and other pertinent records and papers as may be required by the director for reasonable administration of this chapter. Interstate motor fuel users shall keep such records for a further period if so required by a reciprocity agreement.
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(L. 1998 S.B. 619)
Effective 1-1-99
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where.
Section 142.029 - Expiration date of section 142.028.
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 142.800 - Definitions.
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 142.833 - Liability for unpaid tax.
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 142.890 - 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 142.900 - 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 142.914 - Transporters' duties — penalties.
Section 142.923 - Motor fuel tax evasion, exceptions, penalty.
Section 142.926 - Notice of exempt use on shipping papers — penalty — enforcement authority.
Section 142.935 - Notice of dyed fuels.
Section 142.938 - Tamper-resistant standards for shipping papers.
Section 142.941 - Inspections, requirements, limitations.
Section 142.947 - Liens, motor fuel tax — notice of, satisfaction — record content.
Section 142.950 - Enforcement authority.
Section 142.951 - Director may conduct investigations.