FIRSTREGULARSESSION
HOUSEBILLNO.1366
102NDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEMAYHEW.
2555H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsection142.822,RSMo,andtoenactinlieuthereofonenewsectionrelatingtothe
motorfueltaxexemption.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section142.822,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection142.822,toreadasfollows:
142.822.1.Motorfuelusedforpurposesofpropellingmotorvehiclesonhighways
2shallbeexemptfromthefueltaxcollectedundersubsection3ofsection142.803,andan
3exemptionandrefundmaybeclaimedbythetaxpayerifthetaxhasbeenpaidandnorefund
4hasbeenpreviouslyissued,providedthatthetaxpayerappliesfortheexemptionandrefund
5asspecifiedinthissection.
6 2.(1)Theexemptionandrefundshallbeissuedonafiscalyearbasis, basedon
7motorfueltaxpaidandcollectedthroughtheendoffiscalyear2023,toeachpersonwho
8paysthefueltaxcollectedundersubsection3ofsection142.803andwhoclaimsan
9exemptionandrefundinaccordancewiththissection,andshallapplysothatthefuel
10taxpayerhasnoliabilityforthetaxcollectedinthatfiscalyearundersubsection3ofsection
11142.803.
12 (2)Beginninginfiscalyear2024,exemptionsandrefundsissuedunderthis
13sectionshallbebasedonthetaxyear.Anyfueltaxescollectedundersubsection3of
14section142.803fromJuly1,2023,toDecember31,2023,shallbereportedunderthe
15provisionsofsubsection4ofthissection.Anyfueltaxescollectedundersubsection3of
16section142.803fromJanuary1,2024,toDecember31,2024,andeachtaxyear
17thereafter,shallbereportedundertheprovisionsofsubsection4ofthissection.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18Exemptionsandrefundsshallbeissuedtopersonswhopaythefueltaxcollectedunder
19subsection3ofsection142.803andwhoclaimanexemptionandrefundinaccordance
20withthissection,andshallapplysothatthefueltaxpayerhasnoliabilityforthetax
21collectedinthecorrespondingtaxyearundersubsection3ofsection142.803.
22 [2.]3.Toclaimanexemptionandrefundinaccordancewithsubdivision(1)of
23subsection2ofthissection,apersonshallpresenttothedirectorastatementcontaininga
24writtenverificationthattheclaimismadeunderpenaltyofperjuryandthatstatesthetotal
25fueltaxpaidintheapplicablefiscalyearforeachvehicleforwhichtheexemptionandrefund
26isclaimed.Theclaimshallnotbetransferredorassigned,andshallbefiledonorafterJuly
27first,butnotlaterthanSeptemberthirtieth,followingthefiscalyearforwhichtheexemption
28andrefundisclaimed.Theclaimstatementmaybesubmittedelectronically,andshallata
29minimumincludethefollowinginformation:
30 (1)Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
31delivered;
32 (2)Dateofsale;
33 (3)Nameandaddressofpurchaser;
34 (4)Nameandaddressofseller;
35 (5)Numberofgallonspurchased;and
36 (6)NumberofgallonspurchasedandchargedMissourifueltax,asaseparateitem.
37 4.Toclaimanexemptionandrefundinaccordancewithsubdivision(2)of
38subsection2ofthissection,apersonmayelecttoproceedundereithersubdivision(1)or
39(2)ofthissubsection:
40 (1)Forareceipt-basedexemptionandrefundunderthissubdivision,aperson
41shallpresenttothedirectorastatementcontainingawrittenverificationthattheclaim
42ismadeunderpenaltyofperjuryandthatstatesthetotalfueltaxpaidintheapplicable
43taxyearforeachvehicleforwhichtheexemptionandrefundisclaimed.Theclaimshall
44notbetransferredorassignedandshallbefiledonorafterJanuaryfifteenthbutnot
45laterthanAprilfifteenthafterthecloseofthetaxyearforwhichtheexemptionand
46refundisclaimed.Apersonclaimingarefundunderthissubdivisionshallnotbe
47entitledtoclaimastandardrefundundersubdivision(2)ofthissubsectionforthesame
48taxyear.Theclaimstatementmaybesubmittedelectronicallyandshallataminimum
49includethefollowinginformation:
50 (a)Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuel
51wasdelivered;
52 (b)Dateofsale;
53 (c)Nameandaddressofpurchaser;
54 (d)Nameandaddressofseller;
HB1366 2 55 (e)Numberofgallonspurchased;
56 (f)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
57item;and
58 (g)Anaffirmationthatsuchpersonisclaimingtheitemizedrefundandshallnot
59claimthestandardrefundundersubdivision(2)ofthissubsection;or
60 (2)Forastandardrefundunderthissubdivision,atthetimeapersonfileshisor
61herMissouriincometaxreturn,apersonmayselecttoclaimtheexemptionandrefund
62asastandardrefundappliedasanimmediaterefundorappliedasacreditagainstthe
63person'sMissouriincometaxliabilityunderchapter143.Apersonclaimingastandard
64refundunderthissubdivisionshallnotbeentitledtoclaimareceipt-basedrefundunder
65subdivision(1)ofthissubsectionforthesametaxyear.Forthepurposesofthis
66subdivision,theterm"standardrefund"shallmeantheexemptionandrefundprovided
67underthissection,appliedforandclaimedbyapersonasaset,flatamountunder
68paragraph(a)ofthissubdivision,selectedtoberefundedtosuchpersonaseitheran
69immediaterefundorcreditappliedagainsttheperson'sMissouriincometaxliability
70underchapter143.
71 (a)Thestandardrefundshallbeallocatedasfollows:
72 a.Thirtydollarsforthe2023taxyear;
73 b.Forty-fivedollarsforthe2024taxyear;
74 c.Sixtydollarsforthe2025taxyear;
75 d.Seventy-fivedollarsforalltaxyearsbeginningonorafterJanuary1,2026.
76 (b)Apersonshallfileaform,providedbythedepartmentofrevenue,withsuch
77person'sMissouriincometaxreturn,ifapplicable.Theclaimshallnotbetransferredor
78assignedandtheformshallbefiledonorafterJanuaryfifteenthbutnotlaterthan
79Aprilfifteenthafterthecloseofthetaxyearforwhichtheexemptionandrefundis
80claimed.
81 (c)Suchformmaybesubmittedelectronicallyandatminimumshallinclude:
82 a.Theperson'sselectionofthestandardrefundtakenasarefundorasacredit
83againstchapter143incometaxes,asprovidedunderthissubdivision,thatheorsheis
84claimingfortheapplicabletaxyear;
85 b.Anaffirmationthatsuchpersonisclaimingthestandardrefundandshallnot
86claimthereceipt-basedrefundundersubdivision(1)ofthissubsection;
87 c.Thevehicleidentificationnumberofthemotorvehicleintowhichthemotor
88fuelwasdelivered;
89 d.Thenameandaddressofthepersonmakingtheclaim;
90 e.Informationoridentificationshowingthatsuchpersonwastheownerofa
91vehiclelicensedinMissouri;
HB1366 3 92 f.Anaffirmationthatsuchpersonmadeeligiblepurchasesunderthissectionin
93thetaxyearforwhichtheexemptionandrefundisclaimed;and
94 g.Anyotherinformationthatthedepartmentmayrequiretofulfillthe
95obligationsunderthissection.
96 5.Theexemptionandrefundasreimbursedundertheprovisionsofthissection
97shallbepaidoutoftheproceedsoftheadditionaltaxundersubsection3ofsection
98142.803.Refundsshallnotexceedthetaxcollectedundersubsection3ofsection
99142.803.Ifamountofrefundsclaimedunderthissectioninataxyearexceedsthetax
100collectedforthetaxyear,refundsshallbeallowedbasedontheorderinwhichtheyare
101claimed.Thequalificationsprovidedundersubsections4and5ofthissectionshallbe
102subjecttoauditbythedepartment.
103 [3.]6.Everypersonshallmaintainandkeeprecordssupportingtheclaimstatement
104filedwiththedepartmentofrevenueforaperiodofthreeyearstosubstantiateallclaimsfor
105exemptionandrefundofthemotorfueltax,togetherwithinvoices,originalsalesreceipts
106markedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmaybe
107requiredbythedirectorforreasonableadministrationofthischapter.
108 [4.]7.Thedirectormaymakeanyinvestigationnecessarybeforeissuingan
109exemptionandrefundunderthissection,andmayinvestigateanexemptionandrefundunder
110thissectionafterithasbeenissuedandwithinthetimeframeformakingadjustmentstothe
111taxpursuanttothischapter.
112 [5.]8.Ifanexemptionandrefundisnotissuedwithinforty-fivedaysofanaccurate
113andcompletefiling,asrequiredbythischapter,thedirectorshallpayinterestattherate
114providedinsection32.065accruingaftertheexpirationoftheforty-five-dayperioduntilthe
115datetheexemptionandrefundisissued.
116 [6.]9.Theexemptionandrefundspecifiedinthissectionshallbeavailableonlywith
117regardtomotorfueldeliveredintoamotorvehiclewithagrossweight,asdefinedinsection
118301.010,oftwenty-sixthousandpoundsorless.
119 [7.]10.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisions
120ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
121createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
122withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
123Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
124generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
125disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
HB1366 4 126rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
127andvoid.
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