142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states. - Missouri Statutes

Interstate fuel taxes reciprocity agreement for collection andrefund with other states.

142.617. The director of revenue may enter into reciprocityagreements on behalf of the state of Missouri with authorizedrepresentatives of other states for the collection and refund of interstatefuel taxes levied pursuant to this chapter. The director may adopt rulespursuant to this chapter to implement the agreement for collection andrefund of interstate fuel taxes and other fuel tax agreements. Thereporting requirements, as provided in the agreement, shall take precedenceover the reporting requirements provided in this chapter. Where theagreement and this chapter address the same matters, the provisions of theagreement shall take precedence. A current copy of the agreement shall bemaintained by the department of revenue.

(L. 1988 H.B. 1681, A.L. 1998 S.B. 619)

Effective 1-1-99

CROSS REFERENCE:

Interstate motor carriers, collection and regulation of amounts payable pursuant to International Fuel Tax Agreement transferred to highways and transportation commission, RSMo 226.008