142.866. Consumer liable, when--vendor liable, when. - Missouri Statutes

Consumer liable, when--vendor liable, when.

142.866. 1. In the event the tax imposed by section 142.803 is nototherwise precollected, the ultimate consumer shall be liable, unless suchperson is otherwise exempted pursuant to section 142.869 or subdivisions(3) and (5) of subsection 2 of section 142.815, for the tax upon thedelivery into the fuel supply tank of a motor vehicle for the use of motorfuel on the highways including, but not limited to:

(1) Any diesel fuel that contains a dye; or

(2) Any motor fuel on which a claim for refund has been made.

2. The ultimate vendor of motor fuel, other than a federallyrecognized Indian tribe, shall be jointly and severally liable for thebackup tax precollected by subsection 1 of this section if the ultimatevendor knows or has reason to know that the motor fuel, as to which taximposed by this chapter has not been paid, is or will be consumed in anonexempt use.

(L. 1998 S.B. 619)

Effective 1-1-99