Missouri 2025 Regular Session

Missouri Senate Bill SB701 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	FIRST REGULAR SESSION
5	5	SENATE BILL NO. 701
6	6	103RD GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR MOON.
8	8	1063S.01I KRISTINA MARTIN, Secretary
9	9	AN ACT
10	10	To repeal section 142.822, RSMo, and to enact in lieu thereof one new section relating to taxation
11	11	of motor fuel.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Section 142.822, RSMo, is repealed and one new 1
15	15	section enacted in lieu thereof, to be known as section 142.822, 2
16	16	to read as follows:3
17	17	142.822. 1. Motor fuel used for purposes of 1
18	18	propelling motor vehicles on highways shall be exempt from 2
19	19	the fuel tax collected under subsection 3 of section 3
20	20	142.803, and an exemption and refund may be claimed by the 4
21	21	taxpayer if the tax has been paid and no refund has been 5
22	22	previously issued, provided that the taxpayer applies for 6
23	23	the exemption and refund as specified in this section. The 7
24	24	exemption and refund shall be issued on a fiscal year basis 8
25	25	to each person who pays the fuel tax collected under 9
26	26	subsection 3 of section 142.8 03 and who claims an exemption 10
27	27	and refund in accordance with this section, and shall apply 11
28	28	so that the fuel taxpayer has no liability for the tax 12
29	29	collected in that fiscal year under subsection 3 of section 13
30	30	142.803. 14
31	31	2. To claim an exemption and re fund in accordance with 15
32	32	this section, a person shall present to the director a 16
33	33	statement containing a written verification that the claim 17
34	34	is made under penalty of perjury and that states the total 18 SB 701 2
35	35	fuel tax paid in the applicable fiscal year for each ve hicle 19
36	36	for which the exemption and refund is claimed. The claim 20
37	37	shall not be transferred or assigned, and shall be filed on 21
38	38	or after July first, but not later than September thirtieth, 22
39	39	following the fiscal year for which the exemption and refund 23
40	40	is claimed. The claim statement may be submitted 24
41	41	electronically, and shall at a minimum include the following 25
42	42	information: 26
43	43	(1) Vehicle identification number of the motor vehicle 27
44	44	into which the motor fuel was delivered; 28
45	45	(2) Date of sale; 29
46	46	(3) Name and address of purchaser; 30
47	47	(4) Name and address of seller; 31
48	48	(5) Number of gallons purchased; and 32
49	49	(6) Number of gallons purchased and charged Missouri 33
50	50	fuel tax, as a separate item. 34
51	51	3. Every person shall maintain and keep record s 35
52	52	supporting the claim statement filed with the department of 36
53	53	revenue for a period of three years to substantiate all 37
54	54	claims for exemption and refund of the motor fuel tax, 38
55	55	together with invoices, original sales receipts marked paid 39
56	56	by the seller, bills of lading, and other pertinent records 40
57	57	and paper as may be required by the director for reasonable 41
58	58	administration of this chapter. 42
59	59	4. The director may make any investigation necessary 43
60	60	before issuing an exemption and refund under this section, 44
61	61	and may investigate an exemption and refund under this 45
62	62	section after it has been issued and within the time frame 46
63	63	for making adjustments to the tax pursuant to this chapter. 47
64	64	5. If an exemption and refund is not issued within 48
65	65	forty-five days of an accurate and complete filing, as 49
66	66	required by this chapter, the director shall pay interest at 50 SB 701 3
67	67	the rate provided in section 32.065 accruing after the 51
68	68	expiration of the forty -five-day period until the date the 52
69	69	exemption and refund is issued. 53
70	70	6. [The exemption and refund specified in this section 54
71	71	shall be available only with regard to motor fuel delivered 55
72	72	into a motor vehicle with a gross weight, as defined in 56
73	73	section 301.010, of twenty -six thousand pounds or less. 57
74	74	7.] The director shall pro mulgate rules as necessary 58
75	75	to implement the provisions of this section. Any rule or 59
76	76	portion of a rule, as that term is defined in section 60
77	77	536.010, that is created under the authority delegated in 61
78	78	this section shall become effective only if it complies with 62
79	79	and is subject to all of the provisions of chapter 536 and, 63
80	80	if applicable, section 536.028. This section and chapter 64
81	81	536 are nonseverable and if any of the powers vested with 65
82	82	the general assembly pursuant to chapter 536 to review, to 66
83	83	delay the effective date, or to disapprove and annul a rule 67
84	84	are subsequently held unconstitutional, then the grant of 68
85	85	rulemaking authority and any rule proposed or adopted after 69
86	86	August 28, 2021, shall be invalid and void. 70
87	87	