Missouri Code — 142
Browse 67 sections in division 142 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 142.009. Federal law changes in matching fund requirements, effect on motor vehicle license and use tax.
- § 142.015. Limited alcohol manufacturer, federal permit to be filed, where.
- § 142.028. Definitions — Missouri qualified producer incentive fund created, purpose — administration of fund — grants to producers, amount, computation, paid when — application for grant, content, qualifications, bonding — rules authorized — limitation on grants, when.
- § 142.029. Expiration date of section 142.028.
- § 142.031. Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of.
- § 142.200. Duty of attorney general — suit in name of state.
- § 142.310. Exchange of information with other states.
- § 142.345. Motor fuel tax fund created — disbursement, transfer.
- § 142.350. Distribution of funds for highway and road purposes.
- § 142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states.
- § 142.800. Definitions.
- § 142.803. Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount.
- § 142.806. Presumption of highway use.
- § 142.809. Tax levied, when, how measured.
- § 142.812. Excise tax on motor fuel losses unaccounted for — liability for excise tax.
- § 142.815. Exemptions allowed for nonhighway use.
- § 142.817. Fuel tax exemption for certain public services.
- § 142.818. Federal government exemption, how claimed.
- § 142.822. Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority.
- § 142.824. Refund claim, statement to director, when filed, contents — lost documentation — investigation by director — credit in lieu of refund — records required to be kept — overpayment of tax — erroneous payments of tax — interest paid on refund — rulemaking authority.
- § 142.827. Distributor to provide invoices of sales to marinas, invoice contents — statement filed with director by certain counties and the commission — unclaimed refunds — county's authorized expenditure of refunds.
- § 142.830. License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee.
- § 142.833. Liability for unpaid tax.
- § 142.836. Precollection of tax and remittal by licensed distributors and unlicensed importers.
- § 142.839. Supplier's blanket election to treat all removals as removals across the rack from a terminal in this state — notice — director's list of electing suppliers — precollection of tax by supplier.
- § 142.842. Precollection of tax and remittal by person removing fuel through supplier.
- § 142.845. Terminal operator liability for tax.
- § 142.848. Distributor's election on timing of remittance.
- § 142.851. Timing election by distributors, requirements.
- § 142.854. Supplier's duty to remit — tax credit, supplier entitled, when.
- § 142.857. Supplier's eligibility for credit.
- § 142.860. Remittance by electronic fund transfer, when.
- § 142.863. Costs of administration, percentage retained by supplier.
- § 142.866. Consumer liable, when — vendor liable, when.
- § 142.869. Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty.
- § 142.872. Diverted fuel, liability.
- § 142.875. Final report.
- § 142.878. Application for license.
- § 142.881. Bond requirements.
- § 142.884. Supplier's license — supplier's bond for financial responsibility required.
- § 142.887. Terminal operator's license, when required — operator's bond — statement of operations.
- § 142.890. Transporter's license, when required — transporter's bond — required reports.
- § 142.893. Distributor's license, when required.
- § 142.896. Distributors' bond — motor fuel trust fund created.
- § 142.899. License issued by director, nontransferable, display of license — transfer of business, procedure — successor to licensee, duties and liabilities — publication list of licensees — record retention period.
- § 142.900. Director may prescribe forms and require the submission of information.
- § 142.902. Reports, filing date, how determined.
- § 142.905. Revocation of license — review — penalties.
- § 142.908. Consumer remittance, when due — penalty.
- § 142.909. Penalties for failure to comply with chapter — misdemeanor or class E felony.
- § 142.911. Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties.
- § 142.914. Transporters' duties — penalties.
- § 142.917. Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority.
- § 142.920. Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier.
- § 142.923. Motor fuel tax evasion, exceptions, penalty.
- § 142.926. Notice of exempt use on shipping papers — penalty — enforcement authority.
- § 142.929. Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority.
- § 142.932. Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties.
- § 142.935. Notice of dyed fuels.
- § 142.938. Tamper-resistant standards for shipping papers.
- § 142.941. Inspections, requirements, limitations.
- § 142.944. Audits.
- § 142.947. Liens, motor fuel tax — notice of, satisfaction — record content.
- § 142.950. Enforcement authority.
- § 142.951. Director may conduct investigations.
- § 142.953. Rulemaking procedures.
- § 142.1000. Task force created, members, duties, meetings — written report, when — expiration date.