§ 142.009 Federal law changes in matching fund requirements, effect on motor vehicle ..
§ 142.015 Limited alcohol manufacturer, federal permit to be filed, where
§ 142.028 Definitions — Missouri qualified producer incentive fund created, purpose — ..
§ 142.029 Expiration date of section 142.028
§ 142.031 Missouri qualified biodiesel producer fund created — eligibility for grants ..
§ 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 ..
§ 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
§ 142.822 Exemption from certain fuel tax increases, when — tax refund, procedure to ..
§ 142.824 Refund claim, statement to director, when filed, contents — lost ..
§ 142.827 Distributor to provide invoices of sales to marinas, invoice contents — ..
§ 142.830 License required for interstate motor fuel uses, effect of reciprocity ..
§ 142.833 Liability for unpaid tax
§ 142.836 Precollection of tax and remittal by licensed distributors and unlicensed ..
§ 142.839 Supplier’s blanket election to treat all removals as removals across the ..
§ 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 — increase, when — 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 ..
§ 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 ..
§ 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 E felony
§ 142.911 Shipping documents, contents — manually prepared shipping papers — ..
§ 142.914 Transporters’ duties — penalties
§ 142.917 Diverted shipment or incorrect information on shipping paper, relief, ..
§ 142.920 Supplier’s and operator’s reliance on transporters and shippers, joint ..
§ 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 ..
§ 142.932 Highway operation of vehicle with dyed fuel prohibited, when — unlawful use ..
§ 142.935 Notice of dyed fuels
§ 142.938 Tamper-resistant standards for shipping papers
§ 142.941 Inspections, requirements, limitations
§ 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
§ 142.1000 Task force created, members, duties, meetings — written report, when — ..
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Terms Used In Missouri Laws > Chapter 142 - Motor Fuel Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agricultural purposes: clearing, terracing or otherwise preparing the ground on a farm. See Missouri Laws 142.800
  • Alternative fuel: electricity, liquefied petroleum gas (LPG or LP gas), compressed natural gas product, or a combination of liquefied petroleum gas and a compressed natural gas or electricity product used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Missouri Laws 142.800
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Aviation fuel: any motor fuel specifically compounded for use in reciprocating aircraft engines. See Missouri Laws 142.800
  • Blend stock: any petroleum product component of motor fuel, such as naphtha, reformat, toluene or kerosene, that can be blended for use in a motor fuel without further processing. See Missouri Laws 142.800
  • Blended fuel: a mixture composed of motor fuel and another liquid including blend stock, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. See Missouri Laws 142.800
  • Blending: the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See Missouri Laws 142.800
  • Bulk plant: a bulk motor fuel storage and distribution facility that is not a terminal within the bulk transfer system and from which motor fuel may be removed by truck. See Missouri Laws 142.800
  • Bulk transfer: any transfer of motor fuel from one location to another by pipeline tender or marine delivery within the bulk transfer/terminal system. See Missouri Laws 142.800
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: the user of the motor fuel. See Missouri Laws 142.800
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Delivery: the placing of motor fuel or any liquid or propulsion energy into the battery, fuel tank, or storage device of a motor vehicle or bulk storage facility. See Missouri Laws 142.800
  • Department: the department of revenue. See Missouri Laws 142.800
  • Destination state: the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Missouri Laws 142.800
  • Diesel fuel: any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See Missouri Laws 142.800
  • Diesel-powered highway vehicle: a motor vehicle operated on a highway that is propelled by a diesel-powered engine. See Missouri Laws 142.800
  • Director: the director of revenue. See Missouri Laws 142.800
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Distributor: a person who either produces, refines, blends, compounds or manufactures motor fuel, imports motor fuel into a state or exports motor fuel out of a state, or who is engaged in distribution of motor fuel. See Missouri Laws 142.800
  • Dyed fuel: diesel fuel or kerosene that is required to be dyed pursuant to United States Environmental Protection Agency rules or is dyed pursuant to Internal Revenue Service rules or pursuant to any other requirements subsequently set by the United States Environmental Protection Agency or Internal Revenue Service including any invisible marker requirements. See Missouri Laws 142.800
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible purchaser: a distributor who has been authorized by the director to purchase motor fuel on a tax-deferred basis. See Missouri Laws 142.800
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Export: to obtain motor fuel in this state for sale or other distribution outside of this state. See Missouri Laws 142.800
  • Exporter: any person, other than a supplier, who purchases motor fuel in this state for the purpose of transporting or delivering the fuel outside of this state. See Missouri Laws 142.800
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Fuel grade alcohol: a methanol or ethanol with a proof of not less than one hundred ninety degrees (determined without regard to denaturants) and products derived from such alcohol for blending with motor fuel. See Missouri Laws 142.800
  • Fuel transportation vehicle: any vehicle designed for highway use which is also designed or used to transport motor fuels and includes transport trucks and tank wagons. See Missouri Laws 142.800
  • Gasoline: all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. See Missouri Laws 142.800
  • Gross gallons: the total measured motor fuel, exclusive of any temperature or pressure adjustments, in U. See Missouri Laws 142.800
  • Heating oil: a motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Missouri Laws 142.800
  • Import: to bring motor fuel into this state by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Missouri Laws 142.800
  • Import verification number: the number assigned by the director with respect to a single transport truck delivery into this state from another state upon request for an assigned number by an importer or the transporter carrying motor fuel into this state for the account of an importer. See Missouri Laws 142.800
  • Importer: includes any person who is the importer of record, pursuant to federal customs law, with respect to motor fuel. See Missouri Laws 142.800
  • Interstate motor fuel user: any person who operates a motor fuel-powered motor vehicle with a licensed gross weight exceeding twenty-six thousand pounds that travels from this state into another state or from another state into this state. See Missouri Laws 142.800
  • Invoiced gallons: the gallons actually billed on an invoice for payment to a supplier which shall be either gross or net gallons on the original manifest or bill of lading. See Missouri Laws 142.800
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Kerosene: the petroleum fraction containing hydrocarbons that are slightly heavier than those found in gasoline and naphtha, with a boiling range of one hundred forty-nine to three hundred degrees Celsius. See Missouri Laws 142.800
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Liquid: any substance that is liquid in excess of sixty degrees Fahrenheit and at a pressure of fourteen and seven-tenths pounds per square inch absolute. See Missouri Laws 142.800
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. See Missouri Laws 142.800
  • Motor vehicle: any automobile, truck, truck-tractor or any motor bus or self-propelled vehicle not exclusively operated or driven upon fixed rails or tracks. See Missouri Laws 142.800
  • Net gallons: the motor fuel, measured in U. See Missouri Laws 142.800
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Permissive supplier: an out-of-state supplier that elects, but is not required, to have a supplier's license pursuant to this chapter. See Missouri Laws 142.800
  • Person: natural persons, individuals, partnerships, firms, associations, corporations, estates, trustees, business trusts, syndicates, this state, any county, city, municipality, school district or other political subdivision of the state, federally recognized Indian tribe, or any corporation or combination acting as a unit or any receiver appointed by any state or federal court. See Missouri Laws 142.800
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Position holder: the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. See Missouri Laws 142.800
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Propel: the operation of a motor vehicle, whether it is in motion or at rest. See Missouri Laws 142.800
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Public highway: every road, toll road, highway, street, way or place generally open to the use of the public as a matter of right for the purposes of vehicular travel, including streets and alleys of any town or city notwithstanding that the same may be temporarily closed for construction, reconstruction, maintenance or repair. See Missouri Laws 142.800
  • Qualified terminal: a terminal which has been assigned a terminal control number ("tcn") by the Internal Revenue Service. See Missouri Laws 142.800
  • Rack: a mechanism for delivering motor fuel from a refinery or terminal into a railroad tank car, a transport truck or other means of bulk transfer outside of the bulk transfer/terminal system. See Missouri Laws 142.800
  • Refiner: any person that owns, operates, or otherwise controls a refinery. See Missouri Laws 142.800
  • Refinery: a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel may be removed by pipeline, by boat or barge, or at a rack. See Missouri Laws 142.800
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Removal: any physical transfer of motor fuel from a terminal, manufacturing plant, customs custody, pipeline, boat or barge, refinery or any facility that stores motor fuel. See Missouri Laws 142.800
  • Retailer: a person that engages in the business of selling or dispensing to the consumer within this state. See Missouri Laws 142.800
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Statute: A law passed by a legislature.
  • Supplier: includes a permissive supplier unless specifically provided otherwise. See Missouri Laws 142.800
  • Tank wagon: a straight truck having multiple compartments designed or used to carry motor fuel. See Missouri Laws 142.800
  • Terminal: a bulk storage and distribution facility which includes:

    (a) For the purposes of motor fuel, is a qualified terminal. See Missouri Laws 142.800

  • Terminal bulk transfers: include but are not limited to the following:

    (a) Boat or barge movement of motor fuel from a refinery or terminal to a terminal. See Missouri Laws 142.800

  • Terminal operator: any person that owns, operates, or otherwise controls a terminal. See Missouri Laws 142.800
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transport truck: a semitrailer combination rig designed or used to transport motor fuel over the highways. See Missouri Laws 142.800
  • Transporter: any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting motor fuels. See Missouri Laws 142.800
  • Trustee: A person or institution holding and administering property in trust.
  • Two-party exchange: a transaction in which the motor fuel is transferred from one licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier and:

    (a) Which transaction includes a transfer from the person that holds the original inventory position for motor fuel in the terminal as reflected on the records of the terminal operator. See Missouri Laws 142.800

  • Ultimate vendor: a person that sells motor fuel to the consumer. See Missouri Laws 142.800
  • United States: includes such district and territories. See Missouri Laws 1.020