| 142.009. | Federal law changes in matching fund requirements, effect on motor |
| | vehicle license and use tax. |
| 142.015. | Limited alcohol manufacturer, federal permit to be filed, where. |
| 142.027. | (Repealed L. 2002 H.B. 2078 Revision § A) |
| 142.028. | Definitions--fuel ethanol producer defined--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. |
| 142.029. | Expiration date of section 142.028. |
| 142.031. | Missouri qualified biodiesel producer fund created--eligibility for |
| | grants--rulemaking authority--expiration date--sale of facility, |
| | effect of. |
| 142.200. | Duty of attorney general--suit in name of state. |
| 142.310. | Exchange of information with other states. |
| 142.345. | Motor fuel tax fund created--disbursement, transfer. |
| 142.350. | Distribution of funds for highway and road purposes. |
| 142.617. | Interstate fuel taxes reciprocity agreement for collection and |
| | refund with other states. |
| 142.800. | Definitions. |
| 142.803. | Imposition of tax on fuel, amount--collection and precollection of |
| | tax. |
| 142.806. | Presumption of highway use. |
| 142.809. | Tax levied, when, how measured. |
| 142.812. | Excise tax on motor fuel losses unaccounted for--liability for excise |
| | tax. |
| 142.815. | Exemptions allowed for nonhighway use. |
| 142.817. | Fuel tax exemption for certain public services. |
| 142.818. | Federal government exemption, how claimed. |
| 142.821. | Indian reservation exemption, how administered. |
| 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 refund. |
| 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. |
| 142.830. | License required for interstate motor fuel uses, effect of reciprocity |
| | agreement, single-trip permit, fee. |
| 142.833. | Liability for unpaid tax. |
| 142.836. | Precollection of tax and remittal by licensed distributors and |
| | unlicensed importers. |
| 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. |
| 142.842. | Precollection of tax and remittal by person removing fuel through |
| | supplier. |
| 142.845. | Terminal operator liability for tax. |
| 142.848. | Distributor's election on timing of remittance. |
| 142.851. | Timing election by distributors, requirements. |
| 142.854. | Supplier's duty to remit--tax credit, supplier entitled, when. |
| 142.857. | Supplier's eligibility for credit. |
| 142.860. | Remittance by electronic fund transfer, when. |
| 142.863. | Costs of administration, percentage retained by supplier. |
| 142.866. | Consumer liable, when--vendor liable, when. |
| 142.869. | Alternative fuel decal fee in lieu of tax--decal--penalty. |
| 142.872. | Diverted fuel, liability. |
| 142.875. | Final report. |
| 142.878. | Application for license. |
| 142.881. | Bond requirements. |
| 142.884. | Supplier's license--supplier's bond for financial responsibility |
| | required. |
| 142.887. | Terminal operator's license, when required--operator's bond--statement |
| | of operations. |
| 142.890. | Transporter's license, when required--transporter's bond--required |
| | reports. |
| 142.893. | Distributor's license, when required. |
| 142.896. | Distributors' bond--motor fuel trust fund created. |
| 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. |
| 142.900. | Director may prescribe forms and require the submission of |
| | information. |
| 142.902. | Reports, filing date, how determined. |
| 142.905. | Revocation of license--review--penalties. |
| 142.908. | Consumer remittance, when due--penalty. |
| 142.909. | Penalties for failure to comply with chapter--misdemeanor or class D |
| | felony. |
| 142.911. | Shipping documents, contents--manually prepared shipping papers |
| | --exemption--split loads--posted notice--penalties. |
| 142.914. | Transporters' duties--penalties. |
| 142.917. | Diverted shipment or incorrect information on shipping paper, relief, |
| | rulemaking authority. |
| 142.920. | Supplier's and operator's reliance on transporters and shippers, joint |
| | liability, operator's reliance on supplier. |
| 142.923. | Motor fuel tax evasion, exceptions, penalty. |
| 142.926. | Notice of exempt use on shipping papers--penalty--enforcement |
| | authority. |
| 142.929. | Distributor and transporter duties when fuel not dyed and tax not paid |
| | to supplier--penalties--enforcement authority. |
| 142.932. | Highway operation of vehicle with dyed fuel prohibited, when |
| | --unlawful use of dyed fuel--penalties. |
| 142.935. | Notice of dyed fuels. |
| 142.938. | Tamper-resistant standards for shipping papers. |
| 142.941. | Inspections. |
| 142.944. | Audits. |
| 142.947. | Liens, motor fuel tax--notice of, satisfaction--record content. |
| 142.950. | Enforcement authority. |
| 142.951. | Director may conduct investigations. |
| 142.953. | Rulemaking procedures. |
Missouri General Assembly