142.809. Tax levied, when, how measured.

MISSOURI STATUTES AND CODES

142.809. Tax levied, when, how measured.

Tax levied, when, how measured.

142.809. 1. The tax levied and imposed by this chapter on the use ofmotor fuel which was imported into this state, other than by a bulktransfer, shall arise at the time the product is imported into the stateand shall be measured by invoiced gallons received outside this state at arefinery, terminal or at a bulk plant for delivery to a destination in thisstate. In the event that the actual gallons imported exceed both the netor gross gallons reflected on the manifest, bill of lading or shippingpapers, the measurement is on actual gallons imported.

2. Except as provided in subsection 1 of this section, the tax leviedand imposed by this chapter on the use of motor fuel shall be measured byinvoiced gallons of motor fuel removed, other than by a bulk transfer:

(1) From the bulk transfer/terminal system within this state;

(2) From the bulk transfer/terminal system outside this state fordelivery to a location in this state as represented on the shipping papers,provided that the supplier imports the motor fuel for the account of thesupplier, or the supplier has made a tax precollection election pursuant tosection 142.839; and

(3) Upon sale in a terminal or refinery in this state to any personnot holding a supplier's license.

3. The measurements of fuel grade alcohol, blend stocks and blendedfuel shall follow subdivision (1) of subsection 2 for blend fuels imported,and subdivision (2) of subsection 2 for alcohol and blend stocks importedinto a terminal, even if by other than a bulk transfer.