142.857. Supplier's eligibility for credit.

MISSOURI STATUTES AND CODES

142.857. Supplier's eligibility for credit.

Supplier's eligibility for credit.

142.857. 1. In order for the supplier to be eligible for the creditin section 142.854 it must provide notice to the director of a failure tocollect the* tax within ten business days following the earliest date onwhich the supplier was entitled to collect the tax from the eligiblepurchaser pursuant to section 142.848. The director shall establish theevidence a supplier must provide to receive the credit. The claim forcredit shall identify the defaulting eligible purchaser and any taxliability that remains unpaid. The credit shall be claimed on the firstreturn following the expiration of the ten-day period as provided in thissection if the payment remains unpaid as of the filing date of that returnor the credit shall be disallowed. The credit of the supplier shall belimited to the amount due from the purchaser, plus any tax that accruesfrom that purchaser for a period not to exceed ten days or the date ofnotification to the director or whichever is earlier following the date offailure to pay. No additional credit shall be allowed to a supplierpursuant to this section with respect to that purchaser until the directorhas notified the supplier that the purchaser's eligibility to makedeferrals in accordance with section 142.851 has been restored.

2. In the event that the credit to the supplier originates out of afailure to pay a destination state motor fuel tax on shipments removed forexport under subdivision (1) of subsection 2 of section 142.815, thepresumption in section 142.806 shall be raised that the fuel was removedfor use in this state and thus taxable. The director shall seek payment ofthe tax in a dual capacity both to protect the interests of this state andas the base state from which the shipment originated to assist thedestination state in the reporting or collection of tax due upon thereceipt of the fuel into that state.

3. The provisions of this section shall terminate as to the creditsgiven for motor fuel taxes not received due a destination state upon areciprocity agreement being entered into between the director andauthorized representatives of that state as to the collection of thesetaxes.