Missouri Laws 142.890 – Transporter’s license, when required — transporter’s bond — required reports
1. Each person who is not licensed as a supplier or distributor shall obtain a transporter‘s license before transporting motor fuel by whatever manner from a point outside this state to a point inside this state, or from a point inside this state to a point outside this state, regardless of whether the person is engaged for hire in interstate commerce or for hire in intrastate commerce.
2. Transporters shall be required to post a bond of not less than three months’ potential tax liability based on the number of gallons handled as estimated by the director, but in no event shall the bond be more than one hundred thousand dollars.
Terms Used In Missouri Laws 142.890
- Director: the director of revenue. See Missouri Laws 142.800
- 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
- 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
- Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. 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
- 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
- Transporter: any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting motor fuels. See Missouri Laws 142.800
3. Each person licensed as a transporter in this state shall file by the last day of each month reports providing information from the preceding calendar month as prescribed by the director on forms prescribed and furnished by the director concerning the amount of motor fuel transported within or across the borders of this state.