Missouri Laws 142.926 – Notice of exempt use on shipping papers — penalty — enforcement authority
1. Except as provided in subsection 3 of this section, no person shall operate a transport truck that is engaged in the shipment of motor fuel on the public highways of this state without having on board a terminal-issued shipping paper bearing, in addition to the requirements of subsection 1 of section 142.914, a notation indicating that, with respect to diesel fuel acquired under claim of exempt use, a statement indicating the fuel is “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” for the load or the appropriate portion of the load. With respect to kerosene acquired under claim of exempt use, a statement shall indicate the fuel is “DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” for the load or the appropriate portion of the load.
2. A person is in violation of subsection 1 of this section upon boarding the vehicle with a shipping paper which does not meet the requirements set forth in this section.
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 142.926
- 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
- Director: the director of revenue. 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
- 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
- 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
- Transport truck: a semitrailer combination rig designed or used to transport motor fuel over the highways. See Missouri Laws 142.800
3. The director may in his discretion provide an advance notification procedure with respect to documentation for imported motor fuel as to which the importer is unable to obtain terminal-issued shipping papers which comply with this section.
4. Any person who knowingly violates any part of this section shall be guilty of a class A misdemeanor.
5. The director, his appointee, or representative may hold the transport conveyance and seize, confiscate and dispose of any motor fuel which is not accompanied by the required shipping paper.
6. The director and his duly appointed agents and the highway patrol and its officers shall have full authority in enforcing the provisions of this section.