Refund claim, statement to director, when filed, contents--lostdocumentation--investigation by director--credit in lieu ofrefund--records required to be kept--overpayment oftax--erroneous payments of tax--interest paid on refund.
142.824. 1. To claim a refund in accordance with section 142.815, aperson shall present to the director a statement containing a writtenverification that the claim is made under penalties of perjury and liststhe total amount of motor fuel purchased and used for exempt purposes. Theclaim shall not be transferred or assigned and shall be filed not more thanthree years after the date the motor fuel was imported, removed or sold ifthe claimant is a supplier, importer, exporter or distributor. If theclaim is filed by the ultimate consumer, a consumer must file the claimwithin one year of the date of purchase or April fifteenth following theyear of purchase, whichever is later. The claim statement shall besupported by the original sales slip, invoice or other documentation asapproved by the director and shall include the following information:
(1) Date of sale;
(2) Name and address of purchaser;
(3) Name and address of seller;
(4) Number of gallons purchased and base price per gallon;
(5) Number of gallons purchased and charged Missouri fuel tax, as aseparate item;
(6) Number of gallons purchased and charged sales tax, if applicable,as a separate item;
(7) Marked paid by the seller.
2. If the original sales slip or invoice is lost or destroyed, astatement to that effect shall accompany the claim for refund, and theclaim statement shall also set forth the serial number of the invoice. Ifthe director finds the claim is otherwise regular, the director may allowsuch claim for refund.
3. The director may make any investigation necessary before refundingthe motor fuel tax to a person and may investigate a refund after therefund has been issued and within the time frame for making adjustments tothe tax pursuant to this chapter.
4. In any case where a refund would be payable to a supplier pursuantto this chapter, the supplier may claim a credit in lieu of such refund fora period not to exceed three years.
5. Every person shall maintain and keep for a period of three yearsrecords to substantiate all claims for refund of the motor fuel tax,together with invoices, bills of lading, and other pertinent records andpaper as may be required by the director for reasonable administration ofthis chapter.
6. Motor fuel tax that has been paid more than once with respect tothe same gallon of motor fuel shall be refunded by the director to theperson who last paid the tax after the subsequent taxable event uponsubmitting proof satisfactory to the director.
7. Motor fuel tax that has otherwise been erroneously paid by aperson shall be refunded by the director upon proof shown satisfactory tothe director.
8. If a refund is not issued within ninety days of an accurate andcomplete filing, as required by this chapter, the director shall payinterest at the rate set out in section 32.065, RSMo, accruing after theexpiration of the ninety-day period until the date the refund is issued.After December 31, 2000, if a refund is not issued within thirty days of anaccurate and complete filing, as required by this chapter, the directorshall pay interest at the rate provided in section 32.065, RSMo, accruingafter the expiration of the thirty-day period until the date the refund isissued.
Refund claim, statement to director, when filed, contents--lostdocumentation--investigation by director--credit in lieu ofrefund--records required to be kept--overpayment oftax--erroneous payments of tax--interest paid on refund.
142.824. 1. To claim a refund in accordance with section 142.815, aperson shall present to the director a statement containing a writtenverification that the claim is made under penalties of perjury and liststhe total amount of motor fuel purchased and used for exempt purposes. Theclaim shall not be transferred or assigned and shall be filed not more thanthree years after the date the motor fuel was imported, removed or sold ifthe claimant is a supplier, importer, exporter or distributor. If theclaim is filed by the ultimate consumer, a consumer must file the claimwithin one year of the date of purchase or April fifteenth following theyear of purchase, whichever is later. The claim statement shall besupported by the original sales slip, invoice or other documentation asapproved by the director and shall include the following information:
(1) Date of sale;
(2) Name and address of purchaser;
(3) Name and address of seller;
(4) Number of gallons purchased and base price per gallon;
(5) Number of gallons purchased and charged Missouri fuel tax, as aseparate item;
(6) Number of gallons purchased and charged sales tax, if applicable,as a separate item;
(7) Marked paid by the seller.
2. If the original sales slip or invoice is lost or destroyed, astatement to that effect shall accompany the claim for refund, and theclaim statement shall also set forth the serial number of the invoice. Ifthe director finds the claim is otherwise regular, the director may allowsuch claim for refund.
3. The director may make any investigation necessary before refundingthe motor fuel tax to a person and may investigate a refund after therefund has been issued and within the time frame for making adjustments tothe tax pursuant to this chapter.
4. In any case where a refund would be payable to a supplier pursuantto this chapter, the supplier may claim a credit in lieu of such refund fora period not to exceed three years.
5. Every person shall maintain and keep for a period of three yearsrecords to substantiate all claims for refund of the motor fuel tax,together with invoices, bills of lading, and other pertinent records andpaper as may be required by the director for reasonable administration ofthis chapter.
6. Motor fuel tax that has been paid more than once with respect tothe same gallon of motor fuel shall be refunded by the director to theperson who last paid the tax after the subsequent taxable event uponsubmitting proof satisfactory to the director.
7. Motor fuel tax that has otherwise been erroneously paid by aperson shall be refunded by the director upon proof shown satisfactory tothe director.
8. If a refund is not issued within ninety days of an accurate andcomplete filing, as required by this chapter, the director shall payinterest at the rate set out in section 32.065, RSMo, accruing after theexpiration of the ninety-day period until the date the refund is issued.After December 31, 2000, if a refund is not issued within thirty days of anaccurate and complete filing, as required by this chapter, the directorshall pay interest at the rate provided in section 32.065, RSMo, accruingafter the expiration of the thirty-day period until the date the refund isissued.
Refund claim, statement to director, when filed, contents--lostdocumentation--investigation by director--credit in lieu ofrefund--records required to be kept--overpayment oftax--erroneous payments of tax--interest paid on refund.
142.824. 1. To claim a refund in accordance with section 142.815, aperson shall present to the director a statement containing a writtenverification that the claim is made under penalties of perjury and liststhe total amount of motor fuel purchased and used for exempt purposes. Theclaim shall not be transferred or assigned and shall be filed not more thanthree years after the date the motor fuel was imported, removed or sold ifthe claimant is a supplier, importer, exporter or distributor. If theclaim is filed by the ultimate consumer, a consumer must file the claimwithin one year of the date of purchase or April fifteenth following theyear of purchase, whichever is later. The claim statement shall besupported by the original sales slip, invoice or other documentation asapproved by the director and shall include the following information:
(1) Date of sale;
(2) Name and address of purchaser;
(3) Name and address of seller;
(4) Number of gallons purchased and base price per gallon;
(5) Number of gallons purchased and charged Missouri fuel tax, as aseparate item;
(6) Number of gallons purchased and charged sales tax, if applicable,as a separate item;
(7) Marked paid by the seller.
2. If the original sales slip or invoice is lost or destroyed, astatement to that effect shall accompany the claim for refund, and theclaim statement shall also set forth the serial number of the invoice. Ifthe director finds the claim is otherwise regular, the director may allowsuch claim for refund.
3. The director may make any investigation necessary before refundingthe motor fuel tax to a person and may investigate a refund after therefund has been issued and within the time frame for making adjustments tothe tax pursuant to this chapter.
4. In any case where a refund would be payable to a supplier pursuantto this chapter, the supplier may claim a credit in lieu of such refund fora period not to exceed three years.
5. Every person shall maintain and keep for a period of three yearsrecords to substantiate all claims for refund of the motor fuel tax,together with invoices, bills of lading, and other pertinent records andpaper as may be required by the director for reasonable administration ofthis chapter.
6. Motor fuel tax that has been paid more than once with respect tothe same gallon of motor fuel shall be refunded by the director to theperson who last paid the tax after the subsequent taxable event uponsubmitting proof satisfactory to the director.
7. Motor fuel tax that has otherwise been erroneously paid by aperson shall be refunded by the director upon proof shown satisfactory tothe director.
8. If a refund is not issued within ninety days of an accurate andcomplete filing, as required by this chapter, the director shall payinterest at the rate set out in section 32.065, RSMo, accruing after theexpiration of the ninety-day period until the date the refund is issued.After December 31, 2000, if a refund is not issued within thirty days of anaccurate and complete filing, as required by this chapter, the directorshall pay interest at the rate provided in section 32.065, RSMo, accruingafter the expiration of the thirty-day period until the date the refund isissued.
