Missouri Revised Statutes













Chapter 142

Motor Fuel Tax

←142.890

Section 142.893.1

142.896→

August 28, 2015

Distributor's license, when required.

142.893. 1. Each person, except suppliers, desiring to export motor fuel

to a destination outside of this state shall first obtain a distributor's

license. Such license shall be conditioned upon that person holding an

appropriate license to import the motor fuel into the destination state,

unless all motor fuel exported is subject to a precollection agreement with a

supplier to collect the destination state tax and the destination state does

not require a license to import. The tax on the motor fuel imported shall

not be considered part of potential liability for calculation of the bond

required of a distributor's license if all of the motor fuel is subject to

one or more tax precollection agreements to remit the destination motor fuel

tax of this state to the supplier as trustee with respect to the exports.



2. Each person desiring to deliver dyed or undyed motor fuel into this

state on behalf of such person, for the account of that person, or for resale

to a purchaser in this state, from another state in a fuel transport truck or

in a pipeline or barge shipment into storage facilities other than a

qualified terminal, shall first make application for and obtain a

distributor's license.



3. A person desiring to import motor fuel to a destination in this state

from another state, and who has not entered into an agreement to remit the

motor fuel tax of this state to the supplier or permissive supplier as

trustee with respect to the imports, shall do the following:



(1) Obtain a distributor's license;



(2) Obtain an import verification number from the director no sooner than

twenty-four hours prior to entering the state for each separate import into

this state, but in any event the number shall be obtained prior to entering

this state;



(3) Display the handwritten import verification number on the

terminal-issued shipping document required in accordance with section

142.929; and



(4) Comply with the payment requirements under section 142.836.



4. Any person blending any motor fuel for sale is required to obtain a

license as a distributor.



5. A distributor's license is a prerequisite to making the election

permitted in section 142.848.



(L. 1998 S.B. 619)



Effective 1-1-99







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