142.817. Fuel tax exemption for certain public services. - Missouri Statutes

Fuel tax exemption for certain public services.

142.817. Motor fuel sold to be used to operate public masstransportation service by a city transit authority, a city utilities board,or an interstate transportation authority, as such terms are defined insection 94.600, RSMo, a city, or an agency receiving funding from eitherthe Federal Transit Administration's urban or nonurban formula transitprograms is exempt from the fuel tax imposed by this chapter. Thedepartment shall promulgate rules to implement the provisions of thissection. Any rule or portion of a rule, as that term is defined in section536.010, RSMo, that is created under the authority delegated in thissection shall become effective only if it complies with and is subject toall of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date, or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2007, shall beinvalid and void.

(L. 2007 S.B. 30)