State Codes and Statutes

Statutes > Missouri > T10 > C142 > 142_869

Alternative fuel decal fee in lieu of tax--decal--penalty.

142.869. 1. The tax imposed by this chapter shall not apply topassenger motor vehicles, buses as defined in section 301.010, RSMo, orcommercial motor vehicles registered in this state which are powered byalternative fuel, and for which a valid decal has been acquired as providedin this section. The owners or operators of such motor vehicles shall, inlieu of the tax imposed by section 142.803, pay an annual alternative fueldecal fee as follows: seventy-five dollars on each passenger motorvehicle, school bus as defined in section 301.010, RSMo, and commercialmotor vehicle with a licensed gross vehicle weight of eighteen thousandpounds or less; one hundred dollars on each motor vehicle with a licensedgross weight in excess of eighteen thousand pounds but not more thanthirty-six thousand pounds used for farm or farming transportationoperations and registered with a license plate designated with the letter"F"; one hundred fifty dollars on each motor vehicle with a licensed grossvehicle weight in excess of eighteen thousand pounds but less than or equalto thirty-six thousand pounds, and each passenger-carrying motor vehiclesubject to the registration fee provided in sections 301.059, 301.061 and301.063, RSMo; two hundred fifty dollars on each motor vehicle with alicensed gross weight in excess of thirty-six thousand pounds used for farmor farming transportation operations and registered with a license platedesignated with the letter "F"; and one thousand dollars on each motorvehicle with a licensed gross vehicle weight in excess of thirty-sixthousand pounds. Notwithstanding provisions of this section to thecontrary, motor vehicles licensed as historic under section 301.131, RSMo,which are powered by alternative fuel shall be exempt from both the taximposed by this chapter and the alternative fuel decal requirements of thissection.

2. Except interstate fuel users and vehicles licensed under areciprocity agreement as defined in section 142.617, the tax imposed bysection 142.803 shall not apply to motor vehicles registered outside thisstate which are powered by alternative fuel, and for which a validtemporary alternative fuel decal has been acquired as provided in thissection. The owners or operators of such motor vehicles shall, in lieu ofthe tax imposed by section 142.803, pay a temporary alternative fuel decalfee of eight dollars on each such vehicle. Such decals shall be valid fora period of fifteen days from the date of issuance and shall be attached tothe lower right-hand corner of the front windshield on the motor vehiclefor which it was issued. Such decal and fee shall not be transferable.All proceeds from such decal fees shall be deposited as specified insection 142.345. Alternative fuel dealers selling such decals inaccordance with rules and regulations prescribed by the director shall beallowed to retain fifty cents for each decal fee timely remitted to thedirector.

3. The director shall annually, on or before January thirty-first ofeach year, collect or cause to be collected from owners or operators of themotor vehicles specified in subsection 1 of this section the annual decalfee. Applications for such decals shall be supplied by the department ofrevenue. In the case of a motor vehicle which is not in operation byJanuary thirty-first of any year, a decal may be purchased for a fractionalperiod of such year, and the amount of the decal fee shall be reduced byone-twelfth for each complete month which shall have elapsed since thebeginning of such year.

4. Upon the payment of the fee required by subsection 1 of thissection, the director shall issue a decal, which shall be valid for thecurrent calendar year and shall be attached to the lower right-hand cornerof the front windshield on the motor vehicle for which it was issued.

5. The decal fee paid pursuant to subsection 1 of this section foreach motor vehicle shall be transferable upon a change of ownership of themotor vehicle and, if the LP gas or natural gas equipment is removed from amotor vehicle upon a change of ownership and is reinstalled in anothermotor vehicle, upon such reinstallation. Such transfers shall beaccomplished in accordance with rules and regulations promulgated by thedirector.

6. It shall be unlawful for any person to operate a motor vehiclerequired to have an alternative fuel decal upon the highways of this statewithout a valid decal.

7. No person shall cause to be put, or put, LP gas or natural gasinto the fuel supply receptacle of a motor vehicle required to have analternative fuel decal unless the motor vehicle has a valid decal attachedto it. Sales of fuel placed in the supply receptacle of a motor vehicledisplaying such decal shall be recorded upon an invoice, which invoiceshall include the decal number, the motor vehicle license number and thenumber of gallons placed in such supply receptacle.

8. Any person violating any provision of this section is guilty of aninfraction and shall, upon conviction thereof, be fined five hundreddollars.

9. Motor vehicles displaying a valid alternative fuel decal areexempt from the licensing and reporting requirements of this chapter.

(L. 1998 S.B. 619, A.L. 2008 H.B. 1628)

State Codes and Statutes

Statutes > Missouri > T10 > C142 > 142_869

Alternative fuel decal fee in lieu of tax--decal--penalty.

142.869. 1. The tax imposed by this chapter shall not apply topassenger motor vehicles, buses as defined in section 301.010, RSMo, orcommercial motor vehicles registered in this state which are powered byalternative fuel, and for which a valid decal has been acquired as providedin this section. The owners or operators of such motor vehicles shall, inlieu of the tax imposed by section 142.803, pay an annual alternative fueldecal fee as follows: seventy-five dollars on each passenger motorvehicle, school bus as defined in section 301.010, RSMo, and commercialmotor vehicle with a licensed gross vehicle weight of eighteen thousandpounds or less; one hundred dollars on each motor vehicle with a licensedgross weight in excess of eighteen thousand pounds but not more thanthirty-six thousand pounds used for farm or farming transportationoperations and registered with a license plate designated with the letter"F"; one hundred fifty dollars on each motor vehicle with a licensed grossvehicle weight in excess of eighteen thousand pounds but less than or equalto thirty-six thousand pounds, and each passenger-carrying motor vehiclesubject to the registration fee provided in sections 301.059, 301.061 and301.063, RSMo; two hundred fifty dollars on each motor vehicle with alicensed gross weight in excess of thirty-six thousand pounds used for farmor farming transportation operations and registered with a license platedesignated with the letter "F"; and one thousand dollars on each motorvehicle with a licensed gross vehicle weight in excess of thirty-sixthousand pounds. Notwithstanding provisions of this section to thecontrary, motor vehicles licensed as historic under section 301.131, RSMo,which are powered by alternative fuel shall be exempt from both the taximposed by this chapter and the alternative fuel decal requirements of thissection.

2. Except interstate fuel users and vehicles licensed under areciprocity agreement as defined in section 142.617, the tax imposed bysection 142.803 shall not apply to motor vehicles registered outside thisstate which are powered by alternative fuel, and for which a validtemporary alternative fuel decal has been acquired as provided in thissection. The owners or operators of such motor vehicles shall, in lieu ofthe tax imposed by section 142.803, pay a temporary alternative fuel decalfee of eight dollars on each such vehicle. Such decals shall be valid fora period of fifteen days from the date of issuance and shall be attached tothe lower right-hand corner of the front windshield on the motor vehiclefor which it was issued. Such decal and fee shall not be transferable.All proceeds from such decal fees shall be deposited as specified insection 142.345. Alternative fuel dealers selling such decals inaccordance with rules and regulations prescribed by the director shall beallowed to retain fifty cents for each decal fee timely remitted to thedirector.

3. The director shall annually, on or before January thirty-first ofeach year, collect or cause to be collected from owners or operators of themotor vehicles specified in subsection 1 of this section the annual decalfee. Applications for such decals shall be supplied by the department ofrevenue. In the case of a motor vehicle which is not in operation byJanuary thirty-first of any year, a decal may be purchased for a fractionalperiod of such year, and the amount of the decal fee shall be reduced byone-twelfth for each complete month which shall have elapsed since thebeginning of such year.

4. Upon the payment of the fee required by subsection 1 of thissection, the director shall issue a decal, which shall be valid for thecurrent calendar year and shall be attached to the lower right-hand cornerof the front windshield on the motor vehicle for which it was issued.

5. The decal fee paid pursuant to subsection 1 of this section foreach motor vehicle shall be transferable upon a change of ownership of themotor vehicle and, if the LP gas or natural gas equipment is removed from amotor vehicle upon a change of ownership and is reinstalled in anothermotor vehicle, upon such reinstallation. Such transfers shall beaccomplished in accordance with rules and regulations promulgated by thedirector.

6. It shall be unlawful for any person to operate a motor vehiclerequired to have an alternative fuel decal upon the highways of this statewithout a valid decal.

7. No person shall cause to be put, or put, LP gas or natural gasinto the fuel supply receptacle of a motor vehicle required to have analternative fuel decal unless the motor vehicle has a valid decal attachedto it. Sales of fuel placed in the supply receptacle of a motor vehicledisplaying such decal shall be recorded upon an invoice, which invoiceshall include the decal number, the motor vehicle license number and thenumber of gallons placed in such supply receptacle.

8. Any person violating any provision of this section is guilty of aninfraction and shall, upon conviction thereof, be fined five hundreddollars.

9. Motor vehicles displaying a valid alternative fuel decal areexempt from the licensing and reporting requirements of this chapter.

(L. 1998 S.B. 619, A.L. 2008 H.B. 1628)


State Codes and Statutes

State Codes and Statutes

Statutes > Missouri > T10 > C142 > 142_869

Alternative fuel decal fee in lieu of tax--decal--penalty.

142.869. 1. The tax imposed by this chapter shall not apply topassenger motor vehicles, buses as defined in section 301.010, RSMo, orcommercial motor vehicles registered in this state which are powered byalternative fuel, and for which a valid decal has been acquired as providedin this section. The owners or operators of such motor vehicles shall, inlieu of the tax imposed by section 142.803, pay an annual alternative fueldecal fee as follows: seventy-five dollars on each passenger motorvehicle, school bus as defined in section 301.010, RSMo, and commercialmotor vehicle with a licensed gross vehicle weight of eighteen thousandpounds or less; one hundred dollars on each motor vehicle with a licensedgross weight in excess of eighteen thousand pounds but not more thanthirty-six thousand pounds used for farm or farming transportationoperations and registered with a license plate designated with the letter"F"; one hundred fifty dollars on each motor vehicle with a licensed grossvehicle weight in excess of eighteen thousand pounds but less than or equalto thirty-six thousand pounds, and each passenger-carrying motor vehiclesubject to the registration fee provided in sections 301.059, 301.061 and301.063, RSMo; two hundred fifty dollars on each motor vehicle with alicensed gross weight in excess of thirty-six thousand pounds used for farmor farming transportation operations and registered with a license platedesignated with the letter "F"; and one thousand dollars on each motorvehicle with a licensed gross vehicle weight in excess of thirty-sixthousand pounds. Notwithstanding provisions of this section to thecontrary, motor vehicles licensed as historic under section 301.131, RSMo,which are powered by alternative fuel shall be exempt from both the taximposed by this chapter and the alternative fuel decal requirements of thissection.

2. Except interstate fuel users and vehicles licensed under areciprocity agreement as defined in section 142.617, the tax imposed bysection 142.803 shall not apply to motor vehicles registered outside thisstate which are powered by alternative fuel, and for which a validtemporary alternative fuel decal has been acquired as provided in thissection. The owners or operators of such motor vehicles shall, in lieu ofthe tax imposed by section 142.803, pay a temporary alternative fuel decalfee of eight dollars on each such vehicle. Such decals shall be valid fora period of fifteen days from the date of issuance and shall be attached tothe lower right-hand corner of the front windshield on the motor vehiclefor which it was issued. Such decal and fee shall not be transferable.All proceeds from such decal fees shall be deposited as specified insection 142.345. Alternative fuel dealers selling such decals inaccordance with rules and regulations prescribed by the director shall beallowed to retain fifty cents for each decal fee timely remitted to thedirector.

3. The director shall annually, on or before January thirty-first ofeach year, collect or cause to be collected from owners or operators of themotor vehicles specified in subsection 1 of this section the annual decalfee. Applications for such decals shall be supplied by the department ofrevenue. In the case of a motor vehicle which is not in operation byJanuary thirty-first of any year, a decal may be purchased for a fractionalperiod of such year, and the amount of the decal fee shall be reduced byone-twelfth for each complete month which shall have elapsed since thebeginning of such year.

4. Upon the payment of the fee required by subsection 1 of thissection, the director shall issue a decal, which shall be valid for thecurrent calendar year and shall be attached to the lower right-hand cornerof the front windshield on the motor vehicle for which it was issued.

5. The decal fee paid pursuant to subsection 1 of this section foreach motor vehicle shall be transferable upon a change of ownership of themotor vehicle and, if the LP gas or natural gas equipment is removed from amotor vehicle upon a change of ownership and is reinstalled in anothermotor vehicle, upon such reinstallation. Such transfers shall beaccomplished in accordance with rules and regulations promulgated by thedirector.

6. It shall be unlawful for any person to operate a motor vehiclerequired to have an alternative fuel decal upon the highways of this statewithout a valid decal.

7. No person shall cause to be put, or put, LP gas or natural gasinto the fuel supply receptacle of a motor vehicle required to have analternative fuel decal unless the motor vehicle has a valid decal attachedto it. Sales of fuel placed in the supply receptacle of a motor vehicledisplaying such decal shall be recorded upon an invoice, which invoiceshall include the decal number, the motor vehicle license number and thenumber of gallons placed in such supply receptacle.

8. Any person violating any provision of this section is guilty of aninfraction and shall, upon conviction thereof, be fined five hundreddollars.

9. Motor vehicles displaying a valid alternative fuel decal areexempt from the licensing and reporting requirements of this chapter.

(L. 1998 S.B. 619, A.L. 2008 H.B. 1628)