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Section 142.009 - Federal law changes in matching fund requirements, effect on motor vehicle license and use tax. - Effective - 01 Jan 1999 142.009. Federal law changes in...
Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where. - Effective - 28 Aug 1981 142.015. Limited alcohol manufacturer, federal...
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 —... - Effective - 28 Aug 2008 142.028. Definitions — Missouri qualified...
Section 142.029 - Expiration date of section 142.028. - Effective - 28 Aug 2005 142.029. Expiration date of section...
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...
Section 142.200 - Duty of attorney general — suit in name of state. - Effective - 01 Jan 1999 142.200. Duty of attorney general...
Section 142.310 - Exchange of information with other states. - Effective - 28 Aug 1972 142.310. Exchange of information with...
Section 142.345 - Motor fuel tax fund created — disbursement, transfer. - Effective - 28 Aug 2000 142.345. Motor fuel tax fund...
Section 142.350 - Distribution of funds for highway and road purposes. - Effective - 01 Jan 1999 142.350. Distribution of funds for...
Section 142.617 - Interstate fuel taxes reciprocity agreement for collection and refund with other states. - Effective - 01 Jan 1999 142.617. Interstate fuel taxes reciprocity...
Section 142.800 - Definitions. - Effective - 28 Aug 2017, 3 histories 142.800. Definitions. —...
Section 142.803 - Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount. - Effective - 28 Aug 2021, 3 histories 142.803. Imposition of...
Section 142.806 - Presumption of highway use. - Effective - 01 Jan 1999 142.806. Presumption of highway use....
Section 142.809 - Tax levied, when, how measured. - Effective - 01 Jan 1999 142.809. Tax levied, when, how...
Section 142.812 - Excise tax on motor fuel losses unaccounted for — liability for excise tax. - Effective - 01 Jan 1999 142.812. Excise tax on motor...
Section 142.815 - Exemptions allowed for nonhighway use. - Effective - 28 Aug 2015, 3 histories 142.815. Exemptions allowed...
Section 142.817 - Fuel tax exemption for certain public services. - Effective - 28 Aug 2007 142.817. Fuel tax exemption for...
Section 142.818 - Federal government exemption, how claimed. - Effective - 01 Jan 1999 142.818. Federal government exemption, how...
Section 142.822 - Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority. - Effective - 28 Aug 2021 142.822. Exemption from certain fuel...
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... - Effective - 28 Aug 2021, 2 histories 142.824. Refund claim,...
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. - Effective - 01 Jan 1999 142.827. Distributor to provide invoices...
Section 142.830 - License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee. - Effective - 01 Jan 1999 142.830. License required for interstate...
Section 142.833 - Liability for unpaid tax. - Effective - 01 Jan 1999 142.833. Liability for unpaid tax....
Section 142.836 - Precollection of tax and remittal by licensed distributors and unlicensed importers. - Effective - 01 Jan 1999 142.836. Precollection of tax and...
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. - Effective - 01 Jan 1999 142.839. Supplier's blanket election to...
Section 142.842 - Precollection of tax and remittal by person removing fuel through supplier. - Effective - 01 Jan 1999 142.842. Precollection of tax and...
Section 142.845 - Terminal operator liability for tax. - Effective - 01 Jan 1999 142.845. Terminal operator liability for...
Section 142.848 - Distributor's election on timing of remittance. - Effective - 01 Jan 1999 142.848. Distributor's election on timing...
Section 142.851 - Timing election by distributors, requirements. - Effective - 01 Jan 1999 142.851. Timing election by distributors,...
Section 142.854 - Supplier's duty to remit — tax credit, supplier entitled, when. - Effective - 01 Jan 1999 142.854. Supplier's duty to remit...
Section 142.857 - Supplier's eligibility for credit. - Effective - 01 Jan 1999 142.857. Supplier's eligibility for credit....
Section 142.860 - Remittance by electronic fund transfer, when. - Effective - 01 Jan 1999 142.860. Remittance by electronic fund...
Section 142.863 - Costs of administration, percentage retained by supplier. - Effective - 01 Jan 1999 142.863. Costs of administration, percentage...
Section 142.866 - Consumer liable, when — vendor liable, when. - Effective - 01 Jan 1999 142.866. Consumer liable, when —...
Section 142.869 - Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty. - Effective - 28 Aug 2021, 4 histories 142.869. Alternative fuel...
Section 142.872 - Diverted fuel, liability. - Effective - 01 Jan 1999 142.872. Diverted fuel, liability. —...
Section 142.875 - Final report. - Effective - 28 Aug 1999 142.875. Final report. — 1....
Section 142.878 - Application for license. - Effective - 01 Jan 1999 142.878. Application for license. —...
Section 142.881 - Bond requirements. - Effective - 01 Jan 1999 142.881. Bond requirements. — 1....
Section 142.884 - Supplier's license — supplier's bond for financial responsibility required. - Effective - 01 Jan 1999 142.884. Supplier's license — supplier's...
Section 142.887 - Terminal operator's license, when required — operator's bond — statement of operations. - Effective - 01 Jan 1999 142.887. Terminal operator's license, when...
Section 142.890 - Transporter's license, when required — transporter's bond — required reports. - Effective - 01 Jan 1999 142.890. Transporter's license, when required...
Section 142.893 - Distributor's license, when required. - Effective - 01 Jan 1999 142.893. Distributor's license, when required....
Section 142.896 - Distributors' bond — motor fuel trust fund created. - Effective - 28 Aug 1999 142.896. Distributors' bond — motor...
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. - Effective - 01 Jan 1999 142.899. License issued by director,...
Section 142.900 - Director may prescribe forms and require the submission of information. - Effective - 28 Aug 1999 142.900. Director may prescribe forms...
Section 142.902 - Reports, filing date, how determined. - Effective - 01 Jan 1999 142.902. Reports, filing date, how...
Section 142.905 - Revocation of license — review — penalties. - Effective - 28 Aug 1999 142.905. Revocation of license —...
Section 142.908 - Consumer remittance, when due — penalty. - Effective - 28 Aug 1999 142.908. Consumer remittance, when due...
Section 142.909 - Penalties for failure to comply with chapter — misdemeanor or class E felony. - Effective - 01 Jan 2017, 2 histories 142.909. Penalties for...
Section 142.911 - Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties. - Effective - 01 Jan 2017, 2 histories 142.911. Shipping documents,...
Section 142.914 - Transporters' duties — penalties. - Effective - 01 Jan 1999 142.914. Transporters' duties — penalties....
Section 142.917 - Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority. - Effective - 01 Jan 1999 142.917. Diverted shipment or incorrect...
Section 142.920 - Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier. - Effective - 01 Jan 1999 142.920. Supplier's and operator's reliance...
Section 142.923 - Motor fuel tax evasion, exceptions, penalty. - Effective - 01 Jan 1999 142.923. Motor fuel tax evasion,...
Section 142.926 - Notice of exempt use on shipping papers — penalty — enforcement authority. - Effective - 01 Jan 1999 142.926. Notice of exempt use...
Section 142.929 - Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority. - Effective - 01 Jan 1999 142.929. Distributor and transporter duties...
Section 142.932 - Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties. - Effective - 28 Aug 2012 142.932. Highway operation of vehicle...
Section 142.935 - Notice of dyed fuels. - Effective - 01 Jan 1999 142.935. Notice of dyed fuels....
Section 142.938 - Tamper-resistant standards for shipping papers. - Effective - 01 Jan 1999 142.938. Tamper-resistant standards for shipping...
Section 142.941 - Inspections, requirements, limitations. - Effective - 28 Aug 2014 142.941. Inspections, requirements, limitations. —...
Section 142.944 - Audits. - Effective - 01 Jan 1999 142.944. Audits. — 1. The...
Section 142.947 - Liens, motor fuel tax — notice of, satisfaction — record content. - Effective - 01 Jan 1999 142.947. Liens, motor fuel tax...
Section 142.950 - Enforcement authority. - Effective - 01 Jan 1999 142.950. Enforcement authority. — The...
Section 142.951 - Director may conduct investigations. - Effective - 28 Aug 1999 142.951. Director may conduct investigations....
Section 142.953 - Rulemaking procedures. - Effective - 01 Jan 1999 142.953. Rulemaking procedures. — Any...
Section 142.1000 - Task force created, members, duties, meetings — written report, when — expiration date. - Effective - 28 Aug 2021 142.1000. Task force created, members,...