1. The tax levied and imposed by this chapter on the use of motor fuel which was imported into this state, other than by a bulk transfer, shall arise at the time the product is imported into the state and shall be measured by invoiced gallons received outside this state at a refinery, terminal or at a bulk plant for delivery to a destination in this state. In the event that the actual gallons imported exceed both the net or gross gallons reflected on the manifest, bill of lading or shipping papers, the measurement is on actual gallons imported.

2. Except as provided in subsection 1 of this section, the tax levied and imposed by this chapter on the use of motor fuel shall be measured by invoiced gallons of motor fuel removed, other than by a bulk transfer:

Terms Used In Missouri Laws 142.809

  • Blended fuel: a mixture composed of motor fuel and another liquid including blend stock, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. See Missouri Laws 142.800
  • 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
  • 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
  • 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
  • Fuel grade alcohol: a methanol or ethanol with a proof of not less than one hundred ninety degrees (determined without regard to denaturants) and products derived from such alcohol for blending with motor fuel. 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
  • Invoiced gallons: the gallons actually billed on an invoice for payment to a supplier which shall be either gross or net gallons on the original manifest or bill of lading. 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
  • 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
  • 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) From the bulk transfer/terminal system within this state;

(2) From the bulk transfer/terminal system outside this state for delivery to a location in this state as represented on the shipping papers, provided that the supplier imports the motor fuel for the account of the supplier, or the supplier has made a tax precollection election pursuant to section 142.839; and

(3) Upon sale in a terminal or refinery in this state to any person not holding a supplier’s license.

3. The measurements of fuel grade alcohol, blend stocks and blended fuel shall follow subdivision (1) of subsection 2 for blend fuels imported, and subdivision (2) of subsection 2 for alcohol and blend stocks imported into a terminal, even if by other than a bulk transfer.