Missouri § 142.617 - Interstate fuel taxes reciprocity agreement for collection and refund with other states.
Full text of Missouri Revised Statutes of Missouri § 142.617 — Interstate fuel taxes reciprocity agreement for collection and refund with other states., with citation guidance and answers to common questions.
§ 142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states.
The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of interstate fuel taxes levied pursuant to this chapter. The director may adopt rules pursuant to this chapter to implement the agreement for collection and refund of interstate fuel taxes and other fuel tax agreements. The reporting requirements, as provided in the agreement, shall take precedence over the reporting requirements provided in this chapter. Where the agreement and this chapter address the same matters, the provisions of the agreement shall take precedence. A current copy of the agreement shall be maintained by the department of revenue.
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(L. 1988 H.B. 1681, A.L. 1998 S.B. 619)
Effective 1-1-99
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 142.617
What does Revised Statutes of Missouri § 142.617 cover?
Section 142.617 ("Interstate fuel taxes reciprocity agreement for collection and refund with other states.") 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 § 142.617?
A common citation format is "Revised Statutes of Missouri § 142.617" (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 § 142.617 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.