Effective - 28 Aug 2014
142.941. Inspections, requirements, limitations. — 1. The director, his or her agents or appointees, including federal government employees or persons operating under contract with this state, upon presenting appropriate credentials may conduct inspections and remove samples of fuel to determine the coloration of diesel fuel, or to identify shipping paper violations at any place where motor fuel is or may be produced, stored or loaded into transport vehicles. Inspections shall be performed in a reasonable manner consistent with the circumstances, but in no event is prior notice required. Inspectors may physically inspect, examine or otherwise search any tank, reservoir, or other container that can or might be used for the production, storage, or transportation of fuel. Inspections may be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel. Upon demand by the inspectors all shipping papers, documents and records required to be kept by a person transporting fuel shall be produced for immediate inspection. The places where inspections may occur include, but are not limited to:
(1) A terminal;
(2) A fuel storage facility that is not a terminal;
(3) A retail fuel facility;
(4) Highway rest stops; or
(5) A designated inspection site. For purposes of this section, a "designated inspection site" means any state highway or waterway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the director, either fixed or mobile.
2. Notwithstanding the provisions of subsection 1 of this section to the contrary, in no event shall the director, his agents or appointees, including federal government employees or persons operating under contract with this state, conduct inspections and remove samples of fuel to determine the coloration of diesel fuel from any individual who is not holding the fuel for wholesale or retail sale, and who is not located at a terminal, a fuel storage facility that is not a terminal, a retail fuel facility, a highway rest stop, or a designated inspection site, unless the director, his or her agents or appointees, including federal government employees or persons operating under contract with this state, have reasonable suspicion to believe that violations under this chapter are being committed at a location not listed in this subsection.
3. Inspections to determine violations under this chapter may be conducted by the agents and appointees of the director, the Missouri department of public safety, the Missouri department of agriculture, and motor carrier inspectors in this state in addition to their duties otherwise defined, and any other law enforcement officer through procedures established by the director. Agents and appointees of the director have the same power and authority provided to authorized personnel under the applicable statute.
4. Inspectors may reasonably detain any person or equipment transporting fuel in or through this state for the purpose of determining whether the person is operating in compliance with the provisions of this chapter and any rules and regulations promulgated pursuant to this chapter. Detainment may continue for such time only as is necessary to determine whether the person is in compliance.
--------
(L. 1998 S.B. 619, A.L. 2014 S.B. 842)
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.