Missouri Laws 142.920 – Supplier’s and operator’s reliance on transporters and shippers, joint ..
Terms Used In Missouri Laws 142.920
- 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
- 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
- Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. 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.
- 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
- 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
- Transporter: any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting motor fuels. See Missouri Laws 142.800
The supplier and the terminal operator shall be entitled to rely for all purposes of this chapter on the representation by the transporter, the shipper or the agent of the shipper as to the intended state of destination and tax-exempt use of the shipper. The shipper, importer, transporter, agent of the shipper and any purchaser, not the supplier or terminal operator, shall be jointly liable for any tax otherwise due to the state as a result of a diversion of the motor fuel from the represented destination state. A terminal operator shall be entitled to rely on the representation of a licensed supplier with respect to the obligation of the supplier to precollect tax and the related shipping paper representation to be as shown on the shipping paper as provided by subsection 1 of section 142.911.