Missouri Laws 142.911 – Shipping documents, contents — manually prepared shipping papers — ..
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;
Attorney's Note
Under the Missouri Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class E felony | up to 4 years | up to $10,000 |
Terms Used In Missouri Laws 142.911
- 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
- Consumer: the user of the motor fuel. See Missouri Laws 142.800
- 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
- Director: the director of revenue. 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
- Gross gallons: the total measured motor fuel, exclusive of any temperature or pressure adjustments, in U. See Missouri Laws 142.800
- Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. See Missouri Laws 142.800
- Net gallons: the motor fuel, measured in U. 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
- 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
- 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
- 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
- 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 operator: any person that owns, operates, or otherwise controls a terminal. See Missouri Laws 142.800
- 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
(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.