Advanced Search

Section: 142.0869 Alternative fuel decal fee in lieu of tax--decal--penalty. RSMO 142.869


Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
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.



Top



Missouri General Assembly



Copyright © Missouri Legislature, all rights reserved.