142.908. Consumer remittance, when due--penalty. - Missouri Statutes

Consumer remittance, when due--penalty.

142.908. In the event the tax imposed by this chapter is notprecollected and must be paid by the consumer in accordance with section142.866, the tax is due and payable by the consumer on the last day of eachmonth for the purchases made in the preceding calendar month. The consumershall file with the director, on forms furnished by the director, a returnshowing in detail the total purchase price of the motor fuel, the number ofgallons purchased or blended, the location of the purchase, the blendstocks and motor fuel components and any other information the director maydeem reasonably necessary. With each return, the consumer shall remit tothe director the amount of tax shown on the return to be due. Reportstimely mailed shall be considered timely filed. If a report is not timelyfiled, penalties and interest shall be charged from the date the reportshould have been filed until the report is actually filed and taxes arepaid. Penalties shall be five percent of the tax due per month for eachmonth or part of a month for which the amount remains unpaid up to amaximum of twenty-five percent plus interest as provided in section 32.065,RSMo.

(L. 1998 S.B. 619, A.L. 1999 S.B. 414)