Missouri § 142.845 - Terminal operator liability for tax.
Full text of Missouri Revised Statutes of Missouri § 142.845 — Terminal operator liability for tax., with citation guidance and answers to common questions.
§ 142.845. Terminal operator liability for tax.
The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed pursuant to section 142.803 and shall remit payment to this state at the same time and on the same basis as a supplier in accordance with section 142.842 upon:
(1) The removal of motor fuel from the terminal on account of any supplier who is not licensed in this state. However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:
(a) The terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn;
(b) The terminal operator has a copy of a valid license from the supplier as required by the director; and
(c) The terminal operator has no reason to believe that any information is false; or
(2) The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service requirements.
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(L. 1998 S.B. 619)
Effective 1-1-99
---- end of effective 01 Jan 1999 ----
Frequently Asked Questions About Missouri § 142.845
What does Revised Statutes of Missouri § 142.845 cover?
Section 142.845 ("Terminal operator liability for tax.") 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 § 142.845?
A common citation format is "Revised Statutes of Missouri § 142.845" (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 § 142.845 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.