Imposition of tax on fuel, amount--collection and precollection oftax.
142.803. 1. A tax is levied and imposed on all motor fuel used orconsumed in this state as follows:
(1) Motor fuel, seventeen cents per gallon;
(2) Alternative fuels, not subject to the decal fees as provided insection 142.869, with a power potential equivalent of motor fuel. In theevent alternative fuel, which is not commonly sold or measured by thegallon, is used in motor vehicles on the highways of this state, thedirector is authorized to assess and collect a tax upon such alternativefuel measured by the nearest power potential equivalent to that of onegallon of regular grade gasoline. The determination by the director of thepower potential equivalent of such alternative fuel shall be prima faciecorrect;
(3) Aviation fuel used in propelling aircraft with reciprocatingengines, nine cents per gallon as levied and imposed by section 155.080,RSMo, to be collected as required under this chapter.
2. All taxes, surcharges and fees are imposed upon the ultimateconsumer, but are to be precollected as described in this chapter, for thefacility and convenience of the consumer. The levy and assessment on otherpersons as specified in this chapter shall be as agents of this state forthe precollection of the tax.
Imposition of tax on fuel, amount--collection and precollection oftax.
142.803. 1. A tax is levied and imposed on all motor fuel used orconsumed in this state as follows:
(1) Motor fuel, seventeen cents per gallon;
(2) Alternative fuels, not subject to the decal fees as provided insection 142.869, with a power potential equivalent of motor fuel. In theevent alternative fuel, which is not commonly sold or measured by thegallon, is used in motor vehicles on the highways of this state, thedirector is authorized to assess and collect a tax upon such alternativefuel measured by the nearest power potential equivalent to that of onegallon of regular grade gasoline. The determination by the director of thepower potential equivalent of such alternative fuel shall be prima faciecorrect;
(3) Aviation fuel used in propelling aircraft with reciprocatingengines, nine cents per gallon as levied and imposed by section 155.080,RSMo, to be collected as required under this chapter.
2. All taxes, surcharges and fees are imposed upon the ultimateconsumer, but are to be precollected as described in this chapter, for thefacility and convenience of the consumer. The levy and assessment on otherpersons as specified in this chapter shall be as agents of this state forthe precollection of the tax.
Imposition of tax on fuel, amount--collection and precollection oftax.
142.803. 1. A tax is levied and imposed on all motor fuel used orconsumed in this state as follows:
(1) Motor fuel, seventeen cents per gallon;
(2) Alternative fuels, not subject to the decal fees as provided insection 142.869, with a power potential equivalent of motor fuel. In theevent alternative fuel, which is not commonly sold or measured by thegallon, is used in motor vehicles on the highways of this state, thedirector is authorized to assess and collect a tax upon such alternativefuel measured by the nearest power potential equivalent to that of onegallon of regular grade gasoline. The determination by the director of thepower potential equivalent of such alternative fuel shall be prima faciecorrect;
(3) Aviation fuel used in propelling aircraft with reciprocatingengines, nine cents per gallon as levied and imposed by section 155.080,RSMo, to be collected as required under this chapter.
2. All taxes, surcharges and fees are imposed upon the ultimateconsumer, but are to be precollected as described in this chapter, for thefacility and convenience of the consumer. The levy and assessment on otherpersons as specified in this chapter shall be as agents of this state forthe precollection of the tax.
