Missouri Revised Statutes













Chapter 142

Motor Fuel Tax

←142.911

Section 142.914.1

142.917→

August 28, 2015

Transporters' duties--penalties.

142.914. 1. Each person transporting motor fuel in a fuel transportation

vehicle upon the public highways of this state shall:



(1) Carry on board the shipping document issued by the terminal operator

or the bulk plant operator of the facility where the motor fuel was obtained,

whether within or without this state. The shipping paper shall set out on its

face the state of destination of the motor fuel transported in the vehicle as

represented to the terminal operator at the time the fuel transportation

vehicle was loaded, or as otherwise provided in subdivision (3) of this

subsection;



(2) Show and permit duplication of the shipping document by a law

enforcement officer, or representative of the director, upon request, when

transporting, holding or off-loading the motor fuel described in the shipping

document;



(3) Deliver motor fuel described in the shipping document to a point in

the destination state shown on the face of the document unless the person or

the agent of the person does all of the following:



(a) Notifies the director before the earlier of removal from the state in

which the shipment originated, or the initiation of delivery, that the person

received instructions after the shipping document was issued to deliver the

motor fuel to a different destination state;



(b) Receives from the director a verification number authorizing the

diversion; and



(c) Writes on the shipping document the change in destination state and

the verification number for the diversion;



(4) Provide a copy of the shipping document to the distributor or other

person who controls the facility to which the motor fuel is delivered; and



(5) Meet such other conditions as the director may reasonably require for

the enforcement of this chapter. The director shall provide by regulation

for handwritten designations and alternative procedures for operators of tank

wagons that have received motor fuel at a bulk plant for delivery within or

without this state.



2. Every person transporting motor fuel in fuel transportation vehicles

upon the public highways of this state shall provide the original or a copy

of the terminal-issued shipping document accompanying the shipment to the

operator of the retail outlet, bulk plant or bulk end user bulk storage

facility to which delivery of the shipment was made.



3. Each operator of a motor fuel retail outlet, bulk plant or bulk end

user bulk storage facility shall receive, examine, and retain for a period of

thirty days at the delivery location the terminal-issued shipping document

received from the transporter for every shipment of motor fuel that is

delivered to that location with record retention of the shipping paper of

three years required off-site. If the delivery location is an unattended

location, the operator may retain the shipping documents at the normal billing

address of the operator.



4. No retail dealer, bulk plant operator, wholesale distributor or bulk

end user shall knowingly accept delivery of motor fuel into bulk storage

facilities in this state if that delivery is not accompanied by a shipping

paper issued by the terminal operator, or bulk plant operator as provided by

regulations, that sets out on its face this state as the state of destination

of the motor fuel or a diversion verification number pursuant to section

142.917, and such other information as is required under sections 142.926 and

142.929.



5. Any person who knowingly violates or knowingly aids and abets another

to violate this section shall be jointly and severally liable for the tax on

the motor fuel transported or delivered.



6. Any person owning or operating a motor vehicle in violation of this

section and section 142.926 and 142.929 shall be guilty of a class B

misdemeanor for the first offense. For the second and each subsequent

offense, violators shall be guilty of a class A misdemeanor.



7. The director shall impose a civil penalty of one thousand dollars for

the first occurrence of transporting motor fuel without adequate shipping

papers annotated as required under this section and sections 142.926 and

142.929. Each subsequent occurrence described in this subsection is subject

to a civil penalty of five thousand dollars.



8. The failure of the operator of a motor vehicle to have on board, once

loaded and the transportation started, the proper shipping papers pursuant to

this chapter, shall be presumptive evidence of a violation sufficient to

warrant impoundment and seizure of the vehicle and its cargo.



(L. 1998 S.B. 619)



Effective 1-1-99







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