142.845. Terminal operator liability for tax. - Missouri Statutes

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Statutes > Missouri > T10 > C142 > 142_845

Terminal operator liability for tax.

142.845. The terminal operator of a terminal in this state is jointlyand severally liable for the tax imposed pursuant to section 142.803 andshall remit payment to this state at the same time and on the same basis asa supplier in accordance with section 142.842 upon:

(1) The removal of motor fuel from the terminal on account of anysupplier who is not licensed in this state. However, the terminal operatorshall be relieved of liability if the terminal operator establishes all ofthe following:

(a) The terminal operator has a valid terminal operator's licenseissued for the facility from which the motor fuel is withdrawn;

(b) The terminal operator has a copy of a valid license from thesupplier as required by the director; and

(c) The terminal operator has no reason to believe that anyinformation is false; or

(2) The removal of motor fuel that is not dyed and marked inaccordance with Internal Revenue Service requirements, if the terminaloperator provides any person with any bill of lading, shipping paper, orsimilar document indicating that the motor fuel is dyed and marked inaccordance with Internal Revenue Service requirements.

(L. 1998 S.B. 619)
Effective 1-1-99

State Codes and Statutes

Statutes > Missouri > T10 > C142 > 142_845

Terminal operator liability for tax.

142.845. The terminal operator of a terminal in this state is jointlyand severally liable for the tax imposed pursuant to section 142.803 andshall remit payment to this state at the same time and on the same basis asa supplier in accordance with section 142.842 upon:

(1) The removal of motor fuel from the terminal on account of anysupplier who is not licensed in this state. However, the terminal operatorshall be relieved of liability if the terminal operator establishes all ofthe following:

(a) The terminal operator has a valid terminal operator's licenseissued for the facility from which the motor fuel is withdrawn;

(b) The terminal operator has a copy of a valid license from thesupplier as required by the director; and

(c) The terminal operator has no reason to believe that anyinformation is false; or

(2) The removal of motor fuel that is not dyed and marked inaccordance with Internal Revenue Service requirements, if the terminaloperator provides any person with any bill of lading, shipping paper, orsimilar document indicating that the motor fuel is dyed and marked inaccordance with Internal Revenue Service requirements.

(L. 1998 S.B. 619)
Effective 1-1-99

State Codes and Statutes

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State Codes and Statutes

Statutes > Missouri > T10 > C142 > 142_845

Terminal operator liability for tax.

142.845. The terminal operator of a terminal in this state is jointlyand severally liable for the tax imposed pursuant to section 142.803 andshall remit payment to this state at the same time and on the same basis asa supplier in accordance with section 142.842 upon:

(1) The removal of motor fuel from the terminal on account of anysupplier who is not licensed in this state. However, the terminal operatorshall be relieved of liability if the terminal operator establishes all ofthe following:

(a) The terminal operator has a valid terminal operator's licenseissued for the facility from which the motor fuel is withdrawn;

(b) The terminal operator has a copy of a valid license from thesupplier as required by the director; and

(c) The terminal operator has no reason to believe that anyinformation is false; or

(2) The removal of motor fuel that is not dyed and marked inaccordance with Internal Revenue Service requirements, if the terminaloperator provides any person with any bill of lading, shipping paper, orsimilar document indicating that the motor fuel is dyed and marked inaccordance with Internal Revenue Service requirements.

(L. 1998 S.B. 619)
Effective 1-1-99