FIRSTREGULARSESSION
[PERFECTED]
HOUSEBILLNO.519
102NDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEMAYHEW.
0687H.01P DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections142.815,142.822,and142.824,RSMo,andtoenactinlieuthereofthree
newsectionsrelatingtothemotorfueltaxexemption.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections142.815,142.822,and142.824,RSMo,arerepealedandthree
2newsectionsenactedinlieuthereof,tobeknownassections142.815,142.822,and142.824,
3toreadasfollows:
142.815.1.Motorfuelusedforthefollowingnonhighwaypurposesisexemptfrom
2thefueltaximposedbythischapter,andarefundmaybeclaimedbytheconsumer,exceptas
3providedforinsubdivision(1)ofthissubsection,ifthetaxhasbeenpaidandnorefundhas
4beenpreviouslyissued:
5 (1)Motorfuelusedfornonhighwaypurposesincludingfuelforfarmtractorsor
6stationaryenginesownedorleasedandoperatedbyanypersonandusedexclusivelyfor
7agriculturalpurposesandincluding,beginningJanuary1,2006,bulksalesofonehundred
8gallonsormoreofgasolinemadetofarmersanddeliveredbytheultimatevendertoafarm
9locationforagriculturalpurposesonly.Asusedinthissection,theterm"farmer"shallmean
10anypersonengagedinfarminginanauthorizedfarmcorporation,familyfarm,orfamilyfarm
11corporationasdefinedinsection350.010.Atthediscretionoftheultimatevender,therefund
12maybeclaimedbytheultimatevenderonbehalfoftheconsumerforsalesmadetofarmers
13andtopersonsengagedinconstructionforagriculturalpurposesasdefinedinsection
14142.800.AfterDecember31,2000,therefundmaybeclaimedonlybytheconsumerand
15maynotbeclaimedbytheultimatevenderunlessbulksalesofgasolinearemadetoafarmer
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16afterJanuary1,2006,asprovidedinthissubdivisionandthefarmerprovidesanexemption
17certificatetotheultimatevender,inwhichcasetheultimatevendermaymakeaclaimfor
18refundundersection142.824butshallbeliableforanyerroneousrefund;
19 (2)Kerosenesoldforuseasfueltogeneratepowerinaircraftengines,whetherin
20aircraftorfortraining,testingorresearchpurposesofaircraftengines;
21 (3)Dieselfuelusedasheatingoil,orinrailroadlocomotivesoranyothermotorized
22flanged-wheelrailequipment,orusedforothernonhighwaypurposesotherthanasexpressly
23exemptedpursuanttoanotherprovision.
24 2.Subjecttotheproceduralrequirementsandconditionssetoutinthischapter,the
25followingusesareexemptfromthetaximposedbysection142.803onmotorfuel,anda
26deductionorarefundmaybeclaimed:
27 (1)(a)Motorfuelforwhichproofofexportisavailableintheformofaterminal-
28issueddestinationstateshippingpaperandwhichiseither:
29 [(a)]a.Exportedbyasupplierwhoislicensedinthedestinationstateorthroughthe
30bulktransfersystem;
31 [(b)]b.Removedbyalicenseddistributorforimmediateexporttoastateforwhich
32alltheapplicabletaxesandfees(howevernominatedinthatstate)ofthedestinationstate
33havebeenpaidtothesupplier,asatrustee,whoislicensedtoremittaxtothedestination
34state;orwhichisdestinedforusewithinthedestinationstatebythefederalgovernmentfor
35whichanexemptionhasbeenmadeavailablebythedestinationstatesubjecttoprocedural
36rulesandregulationspromulgatedbythedirector;or
37 [(c)]c.Acquiredbyalicenseddistributorandwhichthetaximposedbythischapter
38haspreviouslybeenpaidoraccruedeitherasaresultofbeingstoredoutsideofthebulk
39transfersystemimmediatelypriortoloadingorasadiversionacrossstateboundaries
40properlyreportedinconformitywiththischapterandwassubsequentlyexportedfromthis
41stateonbehalfofthedistributor[;].
42 (b)Theexemptionpursuanttosubparagrapha.ofparagraph(a)ofthissubdivision
43shallbeclaimedbyadeductiononthereportofthesupplierwhichisotherwiseresponsible
44forremittingthetaxuponremovaloftheproductfromaterminalorrefineryinthisstate.
45 (c)The[exemption] exemptionspursuantto[paragraphs(b)and(c)]subparagraphs
46b.andc.ofparagraph(a)ofthissubdivisionshallbeclaimedbythedistributor,upona
47refundapplicationmadetothedirectorwithinthreeyears.
48 (d)Arefundclaimmaybemademonthlyorwhenevertheclaimexceedsone
49thousanddollars;
50 (2)UndyedK-1kerosenesoldatretailthroughdispenserswhichhavebeendesigned
51andconstructedtopreventdeliverydirectlyfromthedispenserintoavehiclefuelsupplytank,
52andundyedK-1kerosenesoldatretailthroughnonbarricadeddispensersinquantitiesofnot
HB519 2 53morethantwenty-onegallonsforuseotherthanforhighwaypurposes.Exemptuseof
54undyedkeroseneshallbegovernedbyrulesandregulationsofthedirector.Ifnorulesor
55regulationsarepromulgatedbythedirector,thentheexemptuseofundyedkeroseneshallbe
56governedbyrulesandregulationsoftheInternalRevenueService.Adistributororsupplier
57deliveringtoaretailfacilityshallobtainanexemptioncertificatefromtheowneroroperator
58ofsuchfacilitystatingthatitssalesconformtothedispenserrequirementsofthissubdivision.
59Alicenseddistributor,havingobtainedsuchcertificate,mayprovideacopytohisorher
60supplierandobtainundyedkerosenewithoutthetaxleviedbysection142.803.Having
61obtainedsuchcertificateingoodfaith,suchsuppliershallberelievedofanyresponsibilityif
62thefuelislaterusedinataxablemanner.Anultimatevendorwhoobtainedundyedkerosene
63uponwhichthetaxleviedbysection142.803hadbeenpaidandmakessalesqualifying
64pursuanttothissubsectionmayapplyforarefundofthetaxpursuanttoapplication,as
65providedinsection142.818,tothedirectorprovidedtheultimatevendordidnotchargesuch
66taxtotheconsumer;
67 (3)MotorfuelsoldtotheUnitedStatesoranyagencyorinstrumentalitythereof.
68Thisexemptionshallbeclaimedasprovidedinsection142.818;
69 (4)Motorfuelusedsolelyandexclusivelyasfueltopropelmotorvehiclesonthe
70publicroadsandhighwaysofthisstatewhenleasedorownedandwhenbeingoperatedbya
71federallyrecognizedIndiantribeintheperformanceofessentialgovernmentalfunctions,
72suchasprovidingpolice,fire,healthorwaterservices.Theexemptionforusepursuantto
73thissubdivisionshallbemadeavailabletothetribalgovernmentuponarefundapplication
74statingthatthemotorfuelwaspurchasedfortheexclusiveuseofthetribeinperforming
75namedessentialgovernmentalservices;
76 (5)Thatportionofmotorfuelusedtooperateequipmentattachedtoamotorvehicle,
77ifthemotorfuelwasplacedintothefuelsupplytankofamotorvehiclethathasacommon
78fuelreservoirfortravelonahighwayandfortheoperationofequipment,orifthemotorfuel
79wasplacedinaseparatefueltankandusedonlyfortheoperationofauxiliaryequipment.
80Theexemptionforusepursuanttothissubdivisionshallbeclaimedbyarefundclaimfiledby
81theconsumerwhoshallprovideevidenceofanallocationofusesatisfactorytothedirector;
82 (6)Motorfuelacquiredbyaconsumerout-of-stateandcarriedintothisstate,retained
83withinandconsumedfromthesamevehiclefuelsupplytankwithinwhichitwasimported,
84exceptinterstatemotorfuelusers;
85 (7)Motorfuelwhichwaspurchasedtax-paidandwhichwaslostordestroyedasa
86directresultofasuddenandunexpectedcasualtyorwhichhadbeenaccidentally
87contaminatedsoastobeunsalableashighwayfuelasshownbyproperdocumentationas
88requiredbythedirector.Theexemptionpursuanttothissubdivisionshallberefundedtothe
89personorentityowningthemotorfuelatthetimeofthecontaminationorloss.Suchperson
HB519 3 90shallnotifythedirectorinwritingofsucheventandtheamountofmotorfuellostor
91contaminatedwithintendaysfromthedateofdiscoveryofsuchlossorcontamination,and
92withinthirtydaysaftersuchnotice,shallfileanaffidavitsworntobythepersonhaving
93immediatecustodyofsuchmotorfuelatthetimeofthelossorcontamination,settingforthin
94fullthecircumstancesandtheamountofthelossorcontaminationandsuchotherinformation
95withrespecttheretoasthedirectormayrequire;
96 (8)Dyeddieselfuelordyedkeroseneusedforanexemptpurpose.Thisexemption
97shallbeclaimedasfollows:
98 (a)Asupplierorimportershalltakeadeductionagainstmotorfueltaxowedontheir
99monthlyreportforthosegallonsofdyeddieselfuelordyedkeroseneimportedorremoved
100fromaterminalorrefinerydestinedfordeliverytoapointinthisstateasshownonthe
101shippingpapers;
102 (b)Thisexemptionshallbeclaimedbyadeductiononthereportofthesupplier
103whichisotherwiseresponsibleforremittingthetaxonremovaloftheproductfromaterminal
104orrefineryinthisstate;and
105 (c)Thisexemptionshallbeclaimedbythedistributor,uponarefundapplication
106madetothedirectorwithinthreeyears.Arefundclaimmaybemademonthlyorwhenever
107theclaimexceedsonethousanddollars;and
108 (9)Motorfueldeliveredtoanymarinawithinthisstatethatsellssuchfuelsolelyfor
109useinanywatercraft,assuchtermisdefinedinsection306.010,andnotaccessibletoother
110motorvehicles,isexemptfromthefueltaximposedbythischapter.Anymotorfuel
111distributorthatdeliversmotorfueltoanymarinainthisstateforusesolelyinanywatercraft,
112assuchtermisdefinedinsection306.010,mayclaimtheexemptionprovidedinthis
113subsection.Anymotorfuelcustomerwhopurchasesmotorfuelforuseinanywatercraft,as
114suchtermisdefinedinsection306.010,atalocationotherthanamarinawithinthisstatemay
115claimtheexemptionprovidedinthissubsectionbyfilingaclaimforrefundofthefueltax.
116 3.(1)BeginningonOctober1,2023,anentityexemptfromtaxationasprovided
117bySection501(c)(3)oftheInternalRevenueCodeof1986(26U.S.C.Section501),as
118amended,towhichanindividual,person,orentitythatiseligibletoclaimarefundas
119providedinthissectionsubmitsalldocumentationandinformationrequiredtomakea
120refundapplicationmaymakeaclaimforsuchindividual's,person's,orentity'srefund
121asprovidedinthissection.Uponapproval,therefundshallbemadetosuchexempt
122entity.
123 (2)Ataxpayerwhoisanindividual,person,orentitythatsubmitstherequired
124informationtoanexemptentityasdescribedinsubdivision(1)ofthissubsectionshallbe
125allowedtosubtractfromsuchtaxpayer'sMissouriadjustedgrossincometodetermine
126Missouritaxableincomeanamountequaltothetotalamounteligibleforarefund
HB519 4 127submittedtoanexemptentityundersubdivision(1)ofthissectionforthesametaxyear.
128Suchamountshallbedeductibleonlytotheextentthatsuchamountisnotdeductedon
129thetaxpayer'sfederalincometaxreturnforthattaxyear.Thedepartmentofrevenue
130shallpromulgaterulesandregulationstoadministertheprovisionsofthissection.
142.822.1.(1)Asusedinthissectionandsection142.824,"nonprofitentity"
2meansanyentitythatisexemptfromtaxationasprovidedinSection501(c)(3)ofthe
3InternalRevenueCodeof1986(26U.S.C.Section501),asamended.
4 (2)Motorfuelusedforpurposesofpropellingmotorvehiclesonhighwaysshallbe
5exemptfromthefueltaxcollectedundersubsection3ofsection142.803,andanexemption
6andrefundmaybeclaimedbythetaxpayerifthetaxhasbeenpaidandnorefundhasbeen
7previouslyissued,providedthatthetaxpayerappliesfortheexemptionandrefundas
8specifiedinthissection.BeginningonandafterOctober1,2023,anynonprofitentityto
9whichataxpayerwhoiseligibletoclaimarefundasprovidedinthissectionsubmitsall
10documentationandinformationrequiredtomakearefundapplicationmaymakea
11claimforsuchtaxpayer'srefundasprovidedinthissection.Uponapproval,therefund
12shallbemadetosuchnonprofitentity.
13 2.(1)Theexemptionandrefundshallbeissuedonafiscalyearbasis, basedon
14motorfueltaxpaidandcollectedthroughtheendoffiscalyear2023,toeachpersonwho
15paysthefueltaxcollectedundersubsection3ofsection142.803andwhoclaimsan
16exemptionandrefundinaccordancewiththissection,andshallapplysothatthefuel
17taxpayerhasnoliabilityforthetaxcollectedinthatfiscalyearundersubsection3ofsection
18142.803.
19 (2)Beginninginfiscalyear2024,exemptionsandrefundsissuedunderthis
20sectionshallbebasedonthetaxyear.Anyfueltaxescollectedundersubsection3of
21section142.803fromJuly1,2023,toDecember31,2023,shallbereportedunderthe
22provisionsofsubsection4ofthissection.Anyfueltaxescollectedundersubsection3of
23section142.803fromJanuary1,2024,toDecember31,2024,andeachtaxyear
24thereafter,shallbereportedundertheprovisionsofsubsection4ofthissection.
25Exemptionsandrefundsshallbeissuedtopersonswhopaythefueltaxcollectedunder
26subsection3ofsection142.803andwhoclaimanexemptionandrefundinaccordance
27withthissectionandshallapplysothatthefueltaxpayerhasnoliabilityforthetax
28collectedinthecorrespondingtaxyearundersubsection3ofsection142.803.
29 [2.]3.Toclaimanexemptionandrefundinaccordancewithsubdivision(1)of
30subsection2ofthissection,apersonshallpresenttothedirectorastatementcontaininga
31writtenverificationthattheclaimismadeunderpenaltyofperjuryandthatstatesthetotal
32fueltaxpaidintheapplicablefiscalyearforeachvehicleforwhichtheexemptionandrefund
33isclaimed.Theclaimshall[notbetransferredorassigned,andshall]befiledonorafterJuly
HB519 5 34first,butnotlaterthanSeptemberthirtieth,followingthefiscalyearforwhichtheexemption
35andrefundisclaimed.Theclaimstatementmaybesubmittedelectronically,andshallata
36minimumincludethefollowinginformation:
37 (1)[Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
38delivered;
39 (2)]Dateofsale;
40 [(3)](2)Nameandaddressofpurchaser;
41 [(4)Nameandaddressofseller;
42 (5)](3)Numberofgallonspurchased;[and
43 (6)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
44item;and
45 (5)Iftheclaimissubmittedbyanonprofitentity:
46 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
47 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
48entitledtothepurchaser'srefund.
49 4.Toclaimanexemptionandrefundinaccordancewithsubdivision(2)of
50subsection2ofthissection,apersonmayelecttoproceedundereithersubdivision(1)or
51(2)ofthissubsection:
52 (1)Forareceipt-basedexemptionandrefundunderthissubdivision,aperson
53shallpresenttothedirectorastatementcontainingawrittenverificationthattheclaim
54ismadeunderpenaltyofperjuryandthatstatesthetotalfueltaxpaidintheapplicable
55taxyearforeachvehicleforwhichtheexemptionandrefundisclaimed.Theclaimshall
56notbetransferredorassignedandshallbefiledonorafterJanuaryfifteenthbutnot
57laterthanAprilfifteenthafterthecloseofthetaxyearforwhichtheexemptionand
58refundisclaimed.Apersonclaimingarefundunderthissubdivisionshallnotbe
59entitledtoclaimastandardrefundundersubdivision(2)ofthissubsectionforthesame
60taxyear.Theclaimstatementmaybesubmittedelectronicallyandshallataminimum
61includethefollowinginformation:
62 (a)Dateofsale;
63 (b)Nameandaddressofpurchaser;
64 (c)Numberofgallonspurchased;
65 (d)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
66item;and
67 (e)Anaffirmationthatsuchpersonisclaimingtheitemizedrefundandshallnot
68claimthestandardrefundundersubdivision(2)ofthissubsection;or
69 (2)Forastandardrefundunderthissubdivision,atthetimeapersonfileshisor
70herMissouriincometaxreturn,apersonmayselecttoclaimtheexemptionandrefund
HB519 6 71asastandardrefundappliedasanimmediaterefundorappliedasacreditagainstthe
72person'sMissouriincometaxliabilityunderchapter143.Apersonclaimingastandard
73refundunderthissubdivisionshallnotbeentitledtoclaimareceipt-basedrefundunder
74subdivision(1)ofthissubsectionforthesametaxyear.Forthepurposesofthis
75subdivision,theterm"standardrefund"shallmeantheexemptionandrefundprovided
76underthissection,appliedforandclaimedbyapersonasaset,flatamountunder
77paragraph(a)ofthissubdivision,selectedtoberefundedtosuchpersonaseitheran
78immediaterefundorcreditappliedagainsttheperson'sMissouriincometaxliability
79underchapter143.
80 (a)Thestandardrefundshallbeallocatedasfollows:
81 a.Thirtydollarsforthe2023taxyear;
82 b.Forty-fivedollarsforthe2024taxyear;
83 c.Sixtydollarsforthe2025taxyear;
84 d.Seventy-fivedollarsforalltaxyearsbeginningonorafterJanuary1,2026.
85 (b)Apersonshallfileaform,providedbythedepartmentofrevenue,withsuch
86person'sMissouriincometaxreturn,ifapplicable.Theclaimshallnotbetransferredor
87assignedandtheformshallbefiledonorafterJanuaryfifteenthbutnotlaterthan
88Aprilfifteenthafterthecloseofthetaxyearforwhichtheexemptionandrefundis
89claimed.
90 (c)Suchformmaybesubmittedelectronicallyandatminimumshallinclude:
91 a.Theperson'sselectionofthestandardrefundtakenasarefundorasacredit
92againstchapter143incometaxes,asprovidedunderthissubdivision,thatheorsheis
93claimingfortheapplicabletaxyear;
94 b.Anaffirmationthatsuchpersonisclaimingthestandardrefundandshallnot
95claimthereceipt-basedrefundundersubdivision(1)ofthissubsection;
96 c.Thevehicleidentificationnumberofthemotorvehicleintowhichthemotor
97fuelwasdelivered;
98 d.Thenameandaddressofthepersonmakingtheclaim;
99 e.Informationoridentificationshowingthatsuchpersonwastheownerofa
100vehiclelicensedinMissouri;
101 f.Anaffirmationthatsuchpersonmadeeligiblepurchasesunderthissectionin
102thetaxyearforwhichtheexemptionandrefundisclaimed;and
103 g.Anyotherinformationthatthedepartmentmayrequiretofulfillthe
104obligationsunderthissection.
105 5.Theexemptionandrefundasreimbursedundertheprovisionsofthissection
106shallbepaidoutoftheproceedsoftheadditionaltaxundersubsection3ofsection
107142.803.Refundsshallnotexceedthetaxcollectedundersubsection3ofsection
HB519 7 108142.803.Ifamountofrefundsclaimedunderthissectioninataxyearexceedsthetax
109collectedforthetaxyear,refundsshallbeallowedbasedontheorderinwhichtheyare
110claimed.Thequalificationsprovidedundersubsections4and5ofthissectionshallbe
111subjecttoauditbythedepartment.
112 [3.]6.Everypersonshallmaintainandkeeprecordssupportingtheclaimstatement
113filedwiththedepartmentofrevenueforaperiodofthreeyearstosubstantiateallclaimsfor
114exemptionandrefundofthemotorfueltax,togetherwithinvoices,originalsalesreceipts
115markedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmaybe
116requiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
117maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
118submitsclaimrecordsrequiredbythissection.
119 [4.]7.Thedirectormaymakeanyinvestigationnecessarybeforeissuingan
120exemptionandrefundunderthissection,andmayinvestigateanexemptionandrefundunder
121thissectionafterithasbeenissuedandwithinthetimeframeformakingadjustmentstothe
122taxpursuanttothischapter.
123 [5.]8.Ifanexemptionandrefundisnotissuedwithinforty-fivedaysofanaccurate
124andcompletefiling,asrequiredbythischapter,thedirectorshallpayinterestattherate
125providedinsection32.065accruingaftertheexpirationoftheforty-five-dayperioduntilthe
126datetheexemptionandrefundisissued.
127 [6.]9.(1)Exceptasprovidedinsubdivision(2)ofthissubsection,theexemption
128andrefundspecifiedinthissectionshallbeavailableonlywithregardtomotorfueldelivered
129intoamotorvehiclewithagrossweight,asdefinedinsection301.010,oftwenty-six
130thousandpoundsorless.
131 (2)Theexemptionandrefundspecifiedinthissubsectionshallbeavailablewith
132regardtomotorfueldeliveredintoamotorvehiclewithagrossweightthatexceeds
133twenty-sixthousandpoundswhenthemotorvehicleisownedbyacorporationlicensed
134inMissouriwithitsprimaryheadquartersinMissouri,orownedbyasoleproprietor
135whosehomeofficeislocatedinMissouri,providedthatthecorporationorsole
136proprietorsubmitsdocumentationtothedirectorthatanyexemptionandrefund
137claimedisbasedsolelyonfueldeliveredintoamotorvehiclewhileitwasoperatingin
138thestateofMissouri.Ifthemotorvehiclewasoperatedinmultiplestates,theapplicant
139shallsubmitdocumentationthatseparatesthefueldeliveredtothevehiclewhile
140operatinginotherstatesfromthefueldeliveredtothevehiclewhileoperatinginthe
141stateofMissouri.
142 10.Thedepartmentofrevenueshalldevelopamobileapplicationthatallows
143claimstobesubmittedonaperson'sphoneatthetimeofmotorfuelpurchaseinlieuof
144theproceduressetoutundersubsection2ofthissection.Theapplicationshallbe
HB519 8 145designedsothatthepersonsubmittingtheclaimisrequiredtodemonstratethatheor
146sheisatthemotorfuelpump.Thedevelopmentandmaintenanceoftheapplication
147shallbepaidwithfundsthatcomefromthefueltaxroadfund.
148 [7.]11.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisions
149offthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that
150iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
151complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
152536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
153thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
154disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
155rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
156andvoid.
142.824.1.Toclaimarefundinaccordancewithsection142.815,apersonshall
2presenttothedirectorastatementcontainingawrittenverificationthattheclaimismade
3underpenaltiesofperjuryandliststhetotalamountofmotorfuelpurchasedandusedfor
4exemptpurposes.BeginningonOctober1,2023,anynonprofitentitytowhichaperson
5whoiseligibletoclaimarefundasprovidedinthissectionsubmitsalldocumentation
6andinformationrequiredtomakearefundapplicationmaymakeaclaimforsuch
7person'srefundasprovidedinthissection.Uponapproval,therefundshallbemadeto
8suchnonprofitentity.Theclaimshall[notbetransferredorassignedandshall]befilednot
9morethanthreeyearsafterthedatethemotorfuelwasimported,removedorsoldifthe
10claimantisasupplier,importer,exporterordistributor.Iftheclaimisfiledbytheultimate
11consumer,aconsumermustfiletheclaimwithinoneyearofthedateofpurchaseorApril
12fifteenthfollowingtheyearofpurchase,whicheverislater.Theclaimstatementmaybe
13submittedelectronically,andshallbesupportedbydocumentationasapprovedbythedirector
14andshallincludethefollowinginformation:
15 (1)[Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
16delivered;
17 (2)]Dateofsale;
18 [(3)](2)Nameandaddressofpurchaser;
19 [(4)Nameandaddressofseller;
20 (5)](3)Numberofgallonspurchased;[and
21 (6)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
22item;and
23 (5)Iftheclaimissubmittedbyanonprofitentity:
24 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
HB519 9 25 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
26entitledtothepurchaser'srefund.
27 2.Iftheoriginalsalessliporinvoiceislostordestroyed,astatementtothateffect
28shallaccompanytheclaimforrefund,andtheclaimstatementshallalsosetforththeserial
29numberoftheinvoice.Ifthedirectorfindstheclaimisotherwiseregular,thedirectormay
30allowsuchclaimforrefund.
31 3.Thedirectormaymakeanyinvestigationnecessarybeforerefundingthemotorfuel
32taxtoapersonandmayinvestigatearefundaftertherefundhasbeenissuedandwithinthe
33timeframeformakingadjustmentstothetaxpursuanttothischapter.
34 4.Inanycasewherearefundwouldbepayabletoasupplierpursuanttothischapter,
35thesuppliermayclaimacreditinlieuofsuchrefundforaperiodnottoexceedthreeyears.
36 5.Everypersonshallmaintainandkeepforaperiodofthreeyearsrecordsto
37substantiateallclaimsforrefundofthemotorfueltax,togetherwithinvoices,originalsales
38slipsmarkedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmay
39berequiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
40maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
41submitsclaimrecordsrequiredbythissection.
42 6.Motorfueltaxthathasbeenpaidmorethanoncewithrespecttothesamegallonof
43motorfuelshallberefundedbythedirectortothepersonwholastpaidthetaxafterthe
44subsequenttaxableeventuponsubmittingproofsatisfactorytothedirector.
45 7.Motorfueltaxthathasotherwisebeenerroneouslypaidbyapersonshallbe
46refundedbythedirectoruponproofshownsatisfactorytothedirector.
47 8.Ifarefundisnotissuedwithinforty-fivedaysofanaccurateandcompletefiling,
48asrequiredbythischapter,thedirectorshallpayinterestattherateprovidedinsection32.065
49accruingaftertheexpirationoftheforty-five-dayperioduntilthedatetherefundisissued.
50 9.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisionsof
51thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
52createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
53withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
54Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
55generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
56disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
57rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
58andvoid.
âś”
HB519 10