Missouri Revised Statutes
Chapter 142
Motor Fuel Tax
←142.866
Section 142.869.1
142.872→
August 28, 2015
Alternative fuel decal fee in lieu of tax--decal--penalty.
142.869. 1. The tax imposed by this chapter shall not apply to
passenger motor vehicles, buses as defined in section 301.010, or
commercial motor vehicles registered in this state which are powered by
alternative fuel, and for which a valid decal has been acquired as provided
in this section, provided that sales made to alternative fueled vehicles
powered by compressed natural gas or liquefied natural gas that do not meet
the requirements of subsection 3 of this section shall be taxed exclusively
pursuant to subdivisions (4) and (5) of subsection 1 of section 142.803,
respectively. The owners or operators of such motor vehicles shall, in
lieu of the tax imposed by section 142.803, pay an annual alternative fuel
decal fee as follows: seventy-five dollars on each passenger motor vehicle,
school bus as defined in section 301.010, and commercial motor vehicle with
a licensed gross vehicle weight of eighteen thousand pounds or less; one
hundred dollars on each motor vehicle with a licensed gross weight in
excess of eighteen thousand pounds but not more than thirty-six thousand
pounds used for farm or farming transportation operations and registered
with a license plate designated with the letter "F"; one hundred fifty
dollars on each motor vehicle with a licensed gross vehicle weight in
excess of eighteen thousand pounds but less than or equal to thirty-six
thousand pounds, and each passenger-carrying motor vehicle subject to the
registration fee provided in sections 301.059, 301.061 and 301.063; two
hundred fifty dollars on each motor vehicle with a licensed gross weight in
excess of thirty-six thousand pounds used for farm or farming
transportation operations and registered with a license plate designated
with the letter "F"; and one thousand dollars on each motor vehicle with a
licensed gross vehicle weight in excess of thirty-six thousand pounds.
Notwithstanding provisions of this section to the contrary, motor vehicles
licensed as historic under section 301.131 which are powered by alternative
fuel shall be exempt from both the tax imposed by this chapter and the
alternative fuel decal requirements of this section.
2. Except interstate fuel users and vehicles licensed under a
reciprocity agreement as defined in section 142.617, the tax imposed by
section 142.803 shall not apply to motor vehicles registered outside this
state which are powered by alternative fuel other than compressed natural
gas and liquefied natural gas, and for which a valid temporary alternative
fuel decal has been acquired as provided in this section. The owners or
operators of such motor vehicles shall, in lieu of the tax imposed by
section 142.803, pay a temporary alternative fuel decal fee of eight
dollars on each such vehicle. Such decals shall be valid for a period of
fifteen days from the date of issuance and shall be attached to the lower
right-hand corner of the front windshield on the motor vehicle for which it
was issued. Such decal and fee shall not be transferable. All proceeds
from such decal fees shall be deposited as specified in section 142.345.
Alternative fuel dealers selling such decals in accordance with rules and
regulations prescribed by the director shall be allowed to retain fifty
cents for each decal fee timely remitted to the director.
3. Owners or operators of passenger motor vehicles, buses as defined
in section 301.010, or commercial motor vehicles registered in this state
which are powered by compressed natural gas or liquefied natural gas who
have installed a compressed natural gas fueling station or liquefied
natural gas fueling station used solely to fuel the motor vehicles they own
or operate as of December 31, 2015, may continue to apply for and use the
alternative fuel decal in lieu of paying the tax imposed under subdivisions
(4) and (5) of subsection 1 of section 142.803. Owners or operators of
compressed natural gas fueling stations or liquefied natural gas fueling
stations whose vehicles bear an alternative fuel decal shall be prohibited
from selling or providing compressed natural gas or liquefied natural gas
to any motor vehicle they do not own or operate. Owners or operators of
motor vehicles powered by compressed natural gas or liquefied natural gas
bearing an alternative fuel decal after January 1, 2016, that decline to
renew the alternative fuel decals for such motor vehicles shall no longer
be eligible to apply for and use alternative fuel decals under this
subsection. Any compressed natural gas or liquefied natural gas obtained
at any fueling station not owned by the owner or operator of the motor
vehicle bearing an alternative fuel decal shall be subject to the tax under
subdivisions (4) and (5) of subsection 1 of section 142.803.
4. The director shall annually, on or before January thirty-first of
each year, collect or cause to be collected from owners or operators of the
motor vehicles specified in subsection 1 of this section the annual decal
fee. Applications for such decals shall be supplied by the department of
revenue. In the case of a motor vehicle which is not in operation by
January thirty-first of any year, a decal may be purchased for a fractional
period of such year, and the amount of the decal fee shall be reduced by
one-twelfth for each complete month which shall have elapsed since the
beginning of such year.
5. Upon the payment of the fee required by subsection 1 of this
section, the director shall issue a decal, which shall be valid for the
current calendar year and shall be attached to the lower right-hand corner
of the front windshield on the motor vehicle for which it was issued.
6. The decal fee paid pursuant to subsection 1 of this section for
each motor vehicle shall be transferable upon a change of ownership of the
motor vehicle and, if the LP gas or natural gas equipment is removed from a
motor vehicle upon a change of ownership and is reinstalled in another
motor vehicle, upon such reinstallation. Such transfers shall be
accomplished in accordance with rules and regulations promulgated by the
director.
7. It shall be unlawful for any person to operate a motor vehicle
required to have an alternative fuel decal upon the highways of this state
without a valid decal.
8. No person shall cause to be put, or put, LP gas into the fuel
supply receptacle of a motor vehicle required to have an alternative fuel
decal unless the motor vehicle has a valid decal attached to it. Sales of
fuel placed in the supply receptacle of a motor vehicle displaying such
decal shall be recorded upon an invoice, which invoice shall include the
decal number, the motor vehicle license number and the number of gallons
placed in such supply receptacle.
9. Any person violating any provision of this section is guilty of an
infraction and shall, upon conviction thereof, be fined five hundred
dollars.
10. Motor vehicles displaying a valid alternative fuel decal are
exempt from the licensing and reporting requirements of this chapter.
(L. 1998 S.B. 619, A.L. 2008 H.B. 1628, A.L. 2014 H.B. 2141)
Effective 1-01-16
2008
1999
2008
142.869. 1. The tax imposed by this chapter shall not apply to passenger
motor vehicles, buses as defined in section 301.010, or commercial motor
vehicles registered in this state which are powered by alternative fuel, and
for which a valid decal has been acquired as provided in this section. The
owners or operators of such motor vehicles shall, in lieu of the tax imposed
by section 142.803, pay an annual alternative fuel decal fee as follows:
seventy-five dollars on each passenger motor vehicle, school bus as defined in
section 301.010, and commercial motor vehicle with a licensed gross vehicle
weight of eighteen thousand pounds or less; one hundred dollars on each motor
vehicle with a licensed gross weight in excess of eighteen thousand pounds but
not more than thirty-six thousand pounds used for farm or farming
transportation operations and registered with a license plate designated with
the letter "F"; one hundred fifty dollars on each motor vehicle with a
licensed gross vehicle weight in excess of eighteen thousand pounds but less
than or equal to thirty-six thousand pounds, and each passenger-carrying
motor vehicle subject to the registration fee provided in sections 301.059,
301.061 and 301.063; two hundred fifty dollars on each motor vehicle with a
licensed gross weight in excess of thirty-six thousand pounds used for farm
or farming transportation operations and registered with a license plate
designated with the letter "F"; and one thousand dollars on each motor
vehicle with a licensed gross vehicle weight in excess of thirty-six thousand
pounds. Notwithstanding provisions of this section to the contrary, motor
vehicles licensed as historic under section 301.131 which are powered by
alternative fuel shall be exempt from both the tax imposed by this chapter
and the alternative fuel decal requirements of this section.
2. Except interstate fuel users and vehicles licensed under a reciprocity
agreement as defined in section 142.617, the tax imposed by section 142.803
shall not apply to motor vehicles registered outside this state which are
powered by alternative fuel, and for which a valid temporary alternative fuel
decal has been acquired as provided in this section. The owners or operators
of such motor vehicles shall, in lieu of the tax imposed by section 142.803,
pay a temporary alternative fuel decal fee of eight dollars on each such
vehicle. Such decals shall be valid for a period of fifteen days from the
date of issuance and shall be attached to the lower right-hand corner of the
front windshield on the motor vehicle for which it was issued. Such decal
and fee shall not be transferable. All proceeds from such decal fees shall be
deposited as specified in section 142.345. Alternative fuel dealers selling
such decals in accordance with rules and regulations prescribed by the
director shall be allowed to retain fifty cents for each decal fee timely
remitted to the director.
3. The director shall annually, on or before January thirty-first of each
year, collect or cause to be collected from owners or operators of the motor
vehicles specified in subsection 1 of this section the annual decal fee.
Applications for such decals shall be supplied by the department of revenue.
In the case of a motor vehicle which is not in operation by January
thirty-first of any year, a decal may be purchased for a fractional period of
such year, and the amount of the decal fee shall be reduced by one-twelfth
for each complete month which shall have elapsed since the beginning of such
year.
4. Upon the payment of the fee required by subsection 1 of this section,
the director shall issue a decal, which shall be valid for the current
calendar year and shall be attached to the lower right-hand corner of the
front windshield on the motor vehicle for which it was issued.
5. The decal fee paid pursuant to subsection 1 of this section for each
motor vehicle shall be transferable upon a change of ownership of the motor
vehicle and, if the LP gas or natural gas equipment is removed from a motor
vehicle upon a change of ownership and is reinstalled in another motor
vehicle, upon such reinstallation. Such transfers shall be accomplished in
accordance with rules and regulations promulgated by the director.
6. It shall be unlawful for any person to operate a motor vehicle
required to have an alternative fuel decal upon the highways of this state
without a valid decal.
7. No person shall cause to be put, or put, LP gas or natural gas into
the fuel supply receptacle of a motor vehicle required to have an alternative
fuel decal unless the motor vehicle has a valid decal attached to it. Sales
of fuel placed in the supply receptacle of a motor vehicle displaying such
decal shall be recorded upon an invoice, which invoice shall include the
decal number, the motor vehicle license number and the number of gallons
placed in such supply receptacle.
8. Any person violating any provision of this section is guilty of an
infraction and shall, upon conviction thereof, be fined five hundred dollars.
9. Motor vehicles displaying a valid alternative fuel decal are exempt
from the licensing and reporting requirements of this chapter.
1999
142.869. 1. The tax imposed by this chapter shall not apply to
passenger motor vehicles, buses as defined in section 301.010, RSMo, or
commercial motor vehicles registered in this state which are powered by
alternative fuel, and for which a valid decal has been acquired as provided
in this section. The owners or operators of such motor vehicles shall, in
lieu of the tax imposed by section 142.803, pay an annual alternative fuel
decal fee as follows: seventy-five dollars on each passenger motor
vehicle, school bus as defined in section 301.010, RSMo, and commercial
motor vehicle with a licensed gross vehicle weight of eighteen thousand
pounds or less; one hundred dollars on each motor vehicle with a licensed
gross weight in excess of eighteen thousand pounds but not more than
thirty-six thousand pounds used for farm or farming transportation
operations and registered with a license plate designated with the letter
"F"; one hundred fifty dollars on each motor vehicle with a licensed gross
vehicle weight in excess of eighteen thousand pounds but less than or equal
to thirty-six thousand pounds, and each passenger-carrying motor vehicle
subject to the registration fee provided in sections 301.059, 301.061 and
301.063, RSMo; two hundred fifty dollars on each motor vehicle with a
licensed gross weight in excess of thirty-six thousand pounds used for farm
or farming transportation operations and registered with a license plate
designated with the letter "F"; and one thousand dollars on each motor
vehicle with a licensed gross vehicle weight in excess of thirty-six
thousand pounds.
2. Except interstate fuel users and vehicles licensed under a
reciprocity agreement as defined in section 142.617, the tax imposed by
section 142.803 shall not apply to motor vehicles registered outside this
state which are powered by alternative fuel, and for which a valid
temporary alternative fuel decal has been acquired as provided in this
section. The owners or operators of such motor vehicles shall, in lieu of
the tax imposed by section 142.803, pay a temporary alternative fuel decal
fee of eight dollars on each such vehicle. Such decals shall be valid for
a period of fifteen days from the date of issuance and shall be attached to
the lower right-hand corner of the front windshield on the motor vehicle
for which it was issued. Such decal and fee shall not be transferable.
All proceeds from such decal fees shall be deposited as specified in
section 142.345. Alternative fuel dealers selling such decals in
accordance with rules and regulations prescribed by the director shall be
allowed to retain fifty cents for each decal fee timely remitted to the
director.
3. The director shall annually, on or before January thirty-first of
each year, collect or cause to be collected from owners or operators of the
motor vehicles specified in subsection 1 of this section the annual decal
fee. Applications for such decals shall be supplied by the department of
revenue. In the case of a motor vehicle which is not in operation by
January thirty-first of any year, a decal may be purchased for a fractional
period of such year, and the amount of the decal fee shall be reduced by
one-twelfth for each complete month which shall have elapsed since the
beginning of such year.
4. Upon the payment of the fee required by subsection 1 of this
section, the director shall issue a decal, which shall be valid for the
current calendar year and shall be attached to the lower right-hand corner
of the front windshield on the motor vehicle for which it was issued.
5. The decal fee paid pursuant to subsection 1 of this section for
each motor vehicle shall be transferable upon a change of ownership of the
motor vehicle and, if the LP gas or natural gas equipment is removed from a
motor vehicle upon a change of ownership and is reinstalled in another
motor vehicle, upon such reinstallation. Such transfers shall be
accomplished in accordance with rules and regulations promulgated by the
director.
6. It shall be unlawful for any person to operate a motor vehicle
required to have an alternative fuel decal upon the highways of this state
without a valid decal.
7. No person shall cause to be put, or put, LP gas or natural gas
into the fuel supply receptacle of a motor vehicle required to have an
alternative fuel decal unless the motor vehicle has a valid decal attached
to it. Sales of fuel placed in the supply receptacle of a motor vehicle
displaying such decal shall be recorded upon an invoice, which invoice
shall include the decal number, the motor vehicle license number and the
number of gallons placed in such supply receptacle.
8. Any person violating any provision of this section is guilty of an
infraction and shall, upon conviction thereof, be fined five hundred
dollars.
9. Motor vehicles displaying a valid alternative fuel decal are
exempt from the licensing and reporting requirements of this chapter.
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