Missouri § 142.866 - Consumer liable, when — vendor liable, when.
Full text of Missouri Revised Statutes of Missouri § 142.866 — Consumer liable, when — vendor liable, when., with citation guidance and answers to common questions.
§ 142.866. Consumer liable, when — vendor liable, when.
1. In the event the tax imposed by section 142.803 is not otherwise precollected, the ultimate consumer shall be liable, unless such person is otherwise exempted pursuant to section 142.869 or subdivisions (3) and (5) of subsection 2 of section 142.815, for the tax upon the delivery into the fuel supply tank of a motor vehicle for the use of motor fuel on the highways including, but not limited to:
(1) Any diesel fuel that contains a dye; or
(2) Any motor fuel on which a claim for refund has been made.
2. The ultimate vendor of motor fuel, other than a federally recognized Indian tribe, shall be jointly and severally liable for the backup tax precollected by subsection 1 of this section if the ultimate vendor knows or has reason to know that the motor fuel, as to which tax imposed by this chapter has not been paid, is or will be consumed in a nonexempt use.
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(L. 1998 S.B. 619)
Effective 1-1-99
---- end of effective 01 Jan 1999 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 142.866
What does Revised Statutes of Missouri § 142.866 cover?
Section 142.866 ("Consumer liable, when — vendor liable, when.") 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 § 142.866?
A common citation format is "Revised Statutes of Missouri § 142.866" (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 § 142.866 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.