Effective - 01 Jan 2017, 2 histories
142.911. Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties. — 1. Each person operating a refinery, terminal, or bulk plant in this state shall prepare and provide to the driver of every fuel transportation vehicle receiving motor fuel into the vehicle storage tank at the facility a shipping document setting out on its face:
(1) Identification by city and state of the terminal, refinery or bulk plant from which the motor fuel was removed;
(2) The date the motor fuel was removed;
(3) The amount of motor fuel removed, gross gallons and net gallons;
(4) The state of destination as represented to the terminal operator by the transporter, the shipper or the agent of the shipper;
(5) Any other information required by the director for the enforcement of this chapter; and
(6) The supplier, consignee and carrier of the motor fuel.
2. A terminal operator may manually prepare shipping papers if the terminal does not have the ability to prepare automated shipping papers or as a result of extraordinary unforeseen circumstances, including acts of God, which temporarily interfere with the ability of the terminal operator to issue automated machine-generated shipping papers. However, the terminal operator shall, prior to manually preparing the papers, provide, in the case of a terminal not having the ability to prepare automated shipping papers, written notice to the director, or in the case of extraordinary circumstances, telephonic notice to the director and obtain a service interruption authorization number which the employees of the terminal operator shall add to the manually prepared papers prior to removal of each affected transport load from the terminal. The service interruption authorization number shall be valid for use by the terminal operator for a period not to exceed twenty-four hours. If the interruption has not been corrected within the twenty-four-hour period, additional notice or notices to the director shall be required and interruption authorization number or numbers may be issued upon explanation by the terminal operator satisfactory to the director. If the terminal operator acquires the ability to prepare automated machine-printed shipping papers, the terminal operator shall notify the director no later than ten days prior to the initial use of such capability.
3. An operator of a bulk plant in this state delivering motor fuel into a tank wagon for subsequent delivery to a consumer in this state shall be exempt from this section. An operator of a bulk plant in this state shall not be required to identify net gallons on the shipping documents as provided by this section.
4. A refinery or terminal operator may load motor fuel, a portion of which fuel is destined for sale or use in this state and a portion of which fuel is destined for sale or use in another state or states. However, such split loads removed shall be documented by the terminal operator by issuing shipping papers designating the state of destination for each portion of the fuel.
5. Each refinery or terminal operator shall post a conspicuous notice proximately located to the point of receipt of shipping papers by transport truck operators, which notice shall describe in clear and concise terms the duties of the transport operator and supplier under section 142.914, provided that the director may establish the language, type, style and format of the notice.
6. No terminal operator shall imprint, and no supplier shall knowingly permit a terminal operator to imprint on behalf of the supplier, any false statement on a shipping paper relating to motor fuel to be delivered to this state or to a state having substantially the same shipping paper requirements with respect to the supplier of the fuel, whether or not it was dyed for the intended destination.
7. Any terminal operator who shall knowingly imprint any false statement in violation of this section shall be jointly and severally liable for all the taxes levied by this chapter which are not collected by this state as a result of such action.
8. Any supplier who knowingly violates this section shall be jointly and severally liable with the terminal operator.
9. A person who knowingly violates or knowingly aids and abets another to violate this section with the intent to evade the tax levied by this chapter shall be guilty of a class E felony.
10. The director may impose a civil penalty of one thousand dollars for the first occurrence against every terminal operator that fails to meet shipping paper issuance requirements under this chapter. Each subsequent occurrence described in this subsection is subject to a civil penalty of five thousand dollars.
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(L. 1998 S.B. 619, A.L. 2014 S.B. 491)
Effective 1-01-17
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.