Distributor to provide invoices of sales to marinas, invoicecontents--statement filed with director by certain counties andthe commission--unclaimed refunds--county's authorizedexpenditure of refunds.
142.827. 1. Each distributor of gasoline upon which a tax is imposedpursuant to this chapter shall forward to the director not later than thelast day of the month next following the month of delivery, a copy of theinvoice for each delivery of such gasoline to a marina or other retailerwho sells such gasoline to the ultimate consumer for use in a boat or shipoperating on the waterways of this state and which is located in a countycontaining any part of a lake having one hundred miles of shoreline ormore. Each invoice submitted to the director shall include the name andaddress of the purchaser, the county in which the gasoline was delivered,the quantity of gasoline delivered and the amount of gasoline tax collectedthereon.
2. Prior to July first of each year, each county described insubsection 1 of this section and the state highways and transportationcommission shall jointly file with the director a statement listing eachpublic road in that county which provides access to a lake having onehundred miles of shoreline or more, and which the state highways andtransportation commission assumed ownership of, from the county, after June30, 1989. This statement shall list the mutually agreed percentage ofunclaimed refunds of gasoline tax collected within that county under theprovisions of this section to be paid to that county, and the percentagewhich is to be paid to the state highways and transportation commission.Until the state highways and transportation commission assumes ownership ofone or more such public roads in a county after June 30, 1989, that countyshall receive one hundred percent of all unclaimed refunds of gasoline taxderived from that county. If no such statement is filed, the director mayassume that the most recent statement on file for that county is correct.As the state highways and transportation commission assumes ownership ofone or more such lake access roads within a county, its percentage ofunclaimed refunds of gasoline tax collected within that county shallincrease correspondingly. The various counties and the state highways andtransportation commission are authorized to enter into agreements toeffectuate the purpose and intent of this section.
3. No later than August fifteenth of each year, the director shallcompare the invoices for delivery of gasoline in each county for use inboats or ships during the previous year with the sales slips submitted tosupport the claims for refund of gasoline tax provided in this section, andshall, with the approval of the Missouri department of transportation, payto each county that county's agreed percentage of record of the amount bywhich the tax paid in the county on sales of gasoline for use in boats andships exceeds the tax refunded on gasoline purchased in the county. Thebalance of the unclaimed boat or ship gasoline tax refunds for the countyshall be deposited in the state road fund for the use of the highways andtransportation commission.
4. The refunds of gasoline tax received by each county in accordancewith the provisions of this section shall be used by that county for theconstruction, repair and maintenance of public roads in the county whichconnect a state highway with a lake having one hundred miles of shorelineor more and for no other purpose. The state highways and transportationcommission is authorized but not required to assume the ownership andresponsibility for the construction, repair, and maintenance of a roadwhich provides access to a lake having one hundred miles of shoreline ormore, and each county commission having such a road is authorized totransfer its ownership of the road to the highways and transportationcommission when that ownership transfer is mutually agreeable. When thehighways and transportation commission assumes ownership of any such road,that road becomes a part of the state highway system, and shall beconstructed, reconstructed, repaired and maintained as the highways andtransportation commission deems appropriate from the revenue available inthe state road fund and any other available sources.
Distributor to provide invoices of sales to marinas, invoicecontents--statement filed with director by certain counties andthe commission--unclaimed refunds--county's authorizedexpenditure of refunds.
142.827. 1. Each distributor of gasoline upon which a tax is imposedpursuant to this chapter shall forward to the director not later than thelast day of the month next following the month of delivery, a copy of theinvoice for each delivery of such gasoline to a marina or other retailerwho sells such gasoline to the ultimate consumer for use in a boat or shipoperating on the waterways of this state and which is located in a countycontaining any part of a lake having one hundred miles of shoreline ormore. Each invoice submitted to the director shall include the name andaddress of the purchaser, the county in which the gasoline was delivered,the quantity of gasoline delivered and the amount of gasoline tax collectedthereon.
2. Prior to July first of each year, each county described insubsection 1 of this section and the state highways and transportationcommission shall jointly file with the director a statement listing eachpublic road in that county which provides access to a lake having onehundred miles of shoreline or more, and which the state highways andtransportation commission assumed ownership of, from the county, after June30, 1989. This statement shall list the mutually agreed percentage ofunclaimed refunds of gasoline tax collected within that county under theprovisions of this section to be paid to that county, and the percentagewhich is to be paid to the state highways and transportation commission.Until the state highways and transportation commission assumes ownership ofone or more such public roads in a county after June 30, 1989, that countyshall receive one hundred percent of all unclaimed refunds of gasoline taxderived from that county. If no such statement is filed, the director mayassume that the most recent statement on file for that county is correct.As the state highways and transportation commission assumes ownership ofone or more such lake access roads within a county, its percentage ofunclaimed refunds of gasoline tax collected within that county shallincrease correspondingly. The various counties and the state highways andtransportation commission are authorized to enter into agreements toeffectuate the purpose and intent of this section.
3. No later than August fifteenth of each year, the director shallcompare the invoices for delivery of gasoline in each county for use inboats or ships during the previous year with the sales slips submitted tosupport the claims for refund of gasoline tax provided in this section, andshall, with the approval of the Missouri department of transportation, payto each county that county's agreed percentage of record of the amount bywhich the tax paid in the county on sales of gasoline for use in boats andships exceeds the tax refunded on gasoline purchased in the county. Thebalance of the unclaimed boat or ship gasoline tax refunds for the countyshall be deposited in the state road fund for the use of the highways andtransportation commission.
4. The refunds of gasoline tax received by each county in accordancewith the provisions of this section shall be used by that county for theconstruction, repair and maintenance of public roads in the county whichconnect a state highway with a lake having one hundred miles of shorelineor more and for no other purpose. The state highways and transportationcommission is authorized but not required to assume the ownership andresponsibility for the construction, repair, and maintenance of a roadwhich provides access to a lake having one hundred miles of shoreline ormore, and each county commission having such a road is authorized totransfer its ownership of the road to the highways and transportationcommission when that ownership transfer is mutually agreeable. When thehighways and transportation commission assumes ownership of any such road,that road becomes a part of the state highway system, and shall beconstructed, reconstructed, repaired and maintained as the highways andtransportation commission deems appropriate from the revenue available inthe state road fund and any other available sources.
Distributor to provide invoices of sales to marinas, invoicecontents--statement filed with director by certain counties andthe commission--unclaimed refunds--county's authorizedexpenditure of refunds.
142.827. 1. Each distributor of gasoline upon which a tax is imposedpursuant to this chapter shall forward to the director not later than thelast day of the month next following the month of delivery, a copy of theinvoice for each delivery of such gasoline to a marina or other retailerwho sells such gasoline to the ultimate consumer for use in a boat or shipoperating on the waterways of this state and which is located in a countycontaining any part of a lake having one hundred miles of shoreline ormore. Each invoice submitted to the director shall include the name andaddress of the purchaser, the county in which the gasoline was delivered,the quantity of gasoline delivered and the amount of gasoline tax collectedthereon.
2. Prior to July first of each year, each county described insubsection 1 of this section and the state highways and transportationcommission shall jointly file with the director a statement listing eachpublic road in that county which provides access to a lake having onehundred miles of shoreline or more, and which the state highways andtransportation commission assumed ownership of, from the county, after June30, 1989. This statement shall list the mutually agreed percentage ofunclaimed refunds of gasoline tax collected within that county under theprovisions of this section to be paid to that county, and the percentagewhich is to be paid to the state highways and transportation commission.Until the state highways and transportation commission assumes ownership ofone or more such public roads in a county after June 30, 1989, that countyshall receive one hundred percent of all unclaimed refunds of gasoline taxderived from that county. If no such statement is filed, the director mayassume that the most recent statement on file for that county is correct.As the state highways and transportation commission assumes ownership ofone or more such lake access roads within a county, its percentage ofunclaimed refunds of gasoline tax collected within that county shallincrease correspondingly. The various counties and the state highways andtransportation commission are authorized to enter into agreements toeffectuate the purpose and intent of this section.
3. No later than August fifteenth of each year, the director shallcompare the invoices for delivery of gasoline in each county for use inboats or ships during the previous year with the sales slips submitted tosupport the claims for refund of gasoline tax provided in this section, andshall, with the approval of the Missouri department of transportation, payto each county that county's agreed percentage of record of the amount bywhich the tax paid in the county on sales of gasoline for use in boats andships exceeds the tax refunded on gasoline purchased in the county. Thebalance of the unclaimed boat or ship gasoline tax refunds for the countyshall be deposited in the state road fund for the use of the highways andtransportation commission.
4. The refunds of gasoline tax received by each county in accordancewith the provisions of this section shall be used by that county for theconstruction, repair and maintenance of public roads in the county whichconnect a state highway with a lake having one hundred miles of shorelineor more and for no other purpose. The state highways and transportationcommission is authorized but not required to assume the ownership andresponsibility for the construction, repair, and maintenance of a roadwhich provides access to a lake having one hundred miles of shoreline ormore, and each county commission having such a road is authorized totransfer its ownership of the road to the highways and transportationcommission when that ownership transfer is mutually agreeable. When thehighways and transportation commission assumes ownership of any such road,that road becomes a part of the state highway system, and shall beconstructed, reconstructed, repaired and maintained as the highways andtransportation commission deems appropriate from the revenue available inthe state road fund and any other available sources.
