142.926. Notice of exempt use on shipping papers--penalty--enforcement authority.

MISSOURI STATUTES AND CODES

142.926. Notice of exempt use on shipping papers--penalty--enforcement authority.

Notice of exempt use on shipping papers--penalty--enforcementauthority.

142.926. 1. Except as provided in subsection 3 of this section, noperson shall operate a transport truck that is engaged in the shipment ofmotor fuel on the public highways of this state without having on board aterminal-issued shipping paper bearing, in addition to the requirements ofsubsection 1 of section 142.914, a notation indicating that, with respectto diesel fuel acquired under claim of exempt use, a statement indicatingthe fuel is "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLEUSE" for the load or the appropriate portion of the load. With respect tokerosene acquired under claim of exempt use, a statement shall indicate thefuel is "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" forthe load or the appropriate portion of the load.

2. A person is in violation of subsection 1 of this section uponboarding the vehicle with a shipping paper which does not meet therequirements set forth in this section.

3. The director may in his discretion provide an advance notificationprocedure with respect to documentation for imported motor fuel as to whichthe importer is unable to obtain terminal-issued shipping papers whichcomply with this section.

4. Any person who knowingly violates any part of this section shallbe guilty of a class A misdemeanor.

5. The director, his appointee, or representative may hold thetransport conveyance and seize, confiscate and dispose of any motor fuelwhich is not accompanied by the required shipping paper.

6. The director and his duly appointed agents and the highway patroland its officers shall have full authority in enforcing the provisions ofthis section.