414.102. Payment of fees, when--report to director of revenue, when--credit or refund, when allowed--application of motor fuel tax provisions.

MISSOURI STATUTES AND CODES

414.102. Payment of fees, when--report to director of revenue, when--credit or refund, when allowed--application of motor fuel tax provisions.

Payment of fees, when--report to director of revenue, when--credit orrefund, when allowed--application of motor fuel tax provisions.

414.102. 1. Every person importing or removing within this state, asimport and removal are defined in section 142.800, RSMo, any of thepetroleum products regulated by this chapter shall file with the directorof revenue on forms prescribed by the director of revenue, a report listingthereon the amount of such products imported or removed by said personduring the reporting period as defined in chapter 142, RSMo, and attachthereto remittance in payment of inspection fees due.

2. Fees on all regulated products shall be paid on gallons importedor removed, less all exports . Notwithstanding any other provision to thecontrary, the deduction in this subsection shall be the only one allowed.

3. Payment of fees and the report required by this section shall bepaid and filed annually if the total fees paid during the previous yearamounted to less than twenty-five dollars. The annual report and paymentof fees allowed by this subsection shall be due during the month ofJanuary. If a business filing annual reports is discontinued at any time,the report and payment of fees shall be due at the time of discontinuanceof business.

4. When the inspection fee has been paid on any product regulated bythis chapter which is then shipped outside of this state for use, sale ordistribution, credit or refund shall be allowed for the amount so paid.

5. All applicable provisions contained in chapter 142, RSMo,governing administration, collection and enforcement of the state motorfuel tax shall apply to this section, including but not limited toreporting, penalties and interest.