Missouri Laws 142.923 – Motor fuel tax evasion, exceptions, penalty
1. Except as expressly provided in subsection 2 of this section, no person shall sell, use, deliver, or store in this state, or import for sale, use, delivery or storage in this state, motor fuel as to which the tax imposed by section 142.803 has not been previously paid to or accrued by either a licensed supplier, or permissive supplier, at the time of removal from a terminal, or a licensed distributor provided all the conditions of section 142.929 applicable to lawful import by the distributor shall have been met.
2. The provisions of subsection 1 of this section shall not apply to:
Attorney's Note
Under the Missouri Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class A misdemeanor | up to 1 year | up to $2,000 |
Terms Used In Missouri Laws 142.923
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. See Missouri Laws 142.800
- 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
- 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
- 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
(1) A supplier with respect to motor fuel held within the bulk transfer/terminal system in this state which was manufactured in this state or imported into this state in a bulk transfer;
(2) A consumer with respect to motor fuel placed in the vehicle supply tank of that person outside of this state, except an interstate motor fuel user;
(3) Diesel fuel dyed in accordance with this chapter;
(4) Motor fuel in the process of exportation by a supplier or a distributor in accordance with the shipping papers required by section 142.914 and a statement meeting the requirements of section 142.926 is shown on the shipping papers;
(5) Kerosene used in aircraft subject to the conditions and exceptions in subsection 1 of section 142.815;
(6) Fuel in possession of a consumer as to which a refund has been issued;
(7) Government and other exempt fuel under subdivisions (3) and (4) of subsection 2 of section 142.815 and section 142.617; or
(8) A distributor who has met the conditions of section 142.926.
3. A person who violates this section shall be guilty of a class A misdemeanor and shall be subject to impoundment and seizure of the vehicle and its cargo.