142.836. Precollection of tax and remittal by licensed distributors and unlicensed importers.

MISSOURI STATUTES AND CODES

142.836. Precollection of tax and remittal by licensed distributors and unlicensed importers.

Precollection of tax and remittal by licensed distributors andunlicensed importers.

142.836. Except as otherwise provided in this chapter, the taximposed by section 142.803 on motor fuel measured by gallons imported fromanother state shall be precollected on behalf of the consumers and remittedto the state by the:

(1) Licensed distributor who has imported the nonexempt motor fuel.The precollection shall be made and remitted within three business daysafter:

(a) The nonexempt motor fuel was entered into the state; or

(b) A valid import verification number required by this chapter wasassigned by the director;

whichever occurred earlier. If the motor fuel was not subject to aprecollection agreement with the supplier, the precollection shall beremitted in the manner specified by the director; or

(2) Licensed distributor who has imported the nonexempt motor fuelwhich is subject to a precollection agreement with the supplier. Theprecollection shall be made and remitted on or before the last day of thefollowing month unless such day falls upon a weekend or state holiday, inwhich case the liability would be due the next succeeding business day.The remittance of all amounts of tax due shall be paid on the basis ofninety-seven percent for gasoline, gasoline blends and gasoline blendstocks and ninety-eight percent for diesel, diesel blends and diesel blendstocks. The distributor shall remit the tax to the supplier, acting astrustee, who shall remit to the director on behalf of the distributor underthe same terms as a supplier payment pursuant to section 142.842 and noimport verification number shall be required; or

(3) Unlicensed importer at the time the fuel is entered into thisstate. However, if the supplier of the motor fuel, as shown on the recordsof the terminal operator, has made a blanket election to precollect tax inaccordance with section 142.839, then the importer shall remit the tax tothe supplier, acting as trustee, who shall remit to the director on behalfof the importer under the same terms as a supplier payment pursuant tosection 142.842, and no import verification number shall be required.