Missouri § 142.908 - Consumer remittance, when due — penalty.
Full text of Missouri Revised Statutes of Missouri § 142.908 — Consumer remittance, when due — penalty., with citation guidance and answers to common questions.
§ 142.908. Consumer remittance, when due — penalty.
In the event the tax imposed by this chapter is not precollected and must be paid by the consumer in accordance with section 142.866, the tax is due and payable by the consumer on the last day of each month for the purchases made in the preceding calendar month. The consumer shall file with the director, on forms furnished by the director, a return showing in detail the total purchase price of the motor fuel, the number of gallons purchased or blended, the location of the purchase, the blend stocks and motor fuel components and any other information the director may deem reasonably necessary. With each return, the consumer shall remit to the director the amount of tax shown on the return to be due. Reports timely mailed shall be considered timely filed. If a report is not timely filed, penalties and interest shall be charged from the date the report should have been filed until the report is actually filed and taxes are paid. Penalties shall be five percent of the tax due per month for each month or part of a month for which the amount remains unpaid up to a maximum of twenty-five percent plus interest as provided in section 32.065.
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(L. 1998 S.B. 619, A.L. 1999 S.B. 414)
---- end of effective 28 Aug 1999 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 142.908
What does Revised Statutes of Missouri § 142.908 cover?
Section 142.908 ("Consumer remittance, when due — penalty.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 142.908?
A common citation format is "Revised Statutes of Missouri § 142.908" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 142.908 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.