State Codes and Statutes
Statutes > Missouri > T10 > C142 > 142_917Diverted shipment or incorrect information on shipping paper, relief,rulemaking authority.
142.917. 1. The director shall promulgate rules and regulations forrelief in a case where a shipment of motor fuel is legitimately divertedfrom the represented destination state after the shipping paper has beenissued by the terminal operator or where the terminal operator failed tocause proper information to be printed on the shipping paper.
2. The relief rules and regulations shall include a provisionrequiring that the shipper, the transporter, or an agent of either providenotification before the diversion or correction to the director if anintended diversion or correction is to occur, that a verification number beassigned and manually added to the face of the terminal-issued shippingpaper, and the relief provision shall be consistent with the refundprovisions of this chapter, including section 142.845.
3. The relief provisions shall establish a protest procedure so thatany person found to be in violation of section 142.911 and subsection 3 ofsection 142.914 may establish a defense to any civil penalty imposed underthis chapter for violation of such section or sections upon establishingsubstantial evidence satisfactory to the director that the violation wasthe result of an honest error made in the context of a good faith andreasonable effort to properly account for and report fuel shipments andtaxes.
4. The director shall provide toll-free telephone service for personsto call to report a diversion and obtain a verification number under thissection. The director shall make reasonable efforts to coordinate withneighboring states and the Federation of Tax Administrators for theoperation of a common telephonic diversion verification number assignmentsystem including the shared cost thereof.
(L. 1998 S.B. 619)Effective 1-1-99
