Except as otherwise provided in this chapter, the tax imposed by section 142.803 on motor fuel measured by gallons imported from another state shall be precollected on behalf of the consumers and remitted to the state by the:

(1) Licensed distributor who has imported the nonexempt motor fuel. The precollection shall be made and remitted within three business days after:

Terms Used In Missouri Laws 142.836

  • 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
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Gasoline: all products commonly or commercially known or sold as gasoline that are suitable for use as a 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
  • Import verification number: the number assigned by the director with respect to a single transport truck delivery into this state from another state upon request for an assigned number by an importer or the transporter carrying motor fuel into this state for the account of an importer. 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
  • 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
  • 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

  • Trustee: A person or institution holding and administering property in trust.

(a) The nonexempt motor fuel was entered into the state; or

(b) A valid import verification number required by this chapter was assigned by the director; whichever occurred earlier. If the motor fuel was not subject to a precollection agreement with the supplier, the precollection shall be remitted in the manner specified by the director; or

(2) Licensed distributor who has imported the nonexempt motor fuel which is subject to a precollection agreement with the supplier. The precollection shall be made and remitted on or before the last day of the following month unless such day falls upon a weekend or state holiday, in which case the liability would be due the next succeeding business day. The remittance of all amounts of tax due shall be paid on the basis of ninety-seven percent for gasoline, gasoline blends and gasoline blend stocks and ninety-eight percent for diesel, diesel blends and diesel blend stocks. The distributor shall remit the tax to the supplier, acting as trustee, who shall remit to the director on behalf of the distributor under the same terms as a supplier payment pursuant to section 142.842 and no import verification number shall be required; or

(3) Unlicensed importer at the time the fuel is entered into this state. However, if the supplier of the motor fuel, as shown on the records of the terminal operator, has made a blanket election to precollect tax in accordance with section 142.839, then the importer shall remit the tax to the supplier, acting as trustee, who shall remit to the director on behalf of the importer under the same terms as a supplier payment pursuant to section 142.842, and no import verification number shall be required.

  Previous section
Next section  
 Chapter 142 Contents