State Codes and Statutes
Statutes > Missouri > T10 > C142 > 142_920Supplier's and operator's reliance on transporters and shippers, jointliability, operator's reliance on supplier.
142.920. The supplier and the terminal operator shall be entitled torely for all purposes of this chapter on the representation by thetransporter, the shipper or the agent of the shipper as to the intendedstate of destination and tax-exempt use of the shipper. The shipper,importer, transporter, agent of the shipper and any purchaser, not thesupplier or terminal operator, shall be jointly liable for any taxotherwise due to the state as a result of a diversion of the motor fuelfrom the represented destination state. A terminal operator shall beentitled to rely on the representation of a licensed supplier with respectto the obligation of the supplier to precollect tax and the relatedshipping paper representation to be as shown on the shipping paper asprovided by subsection 1 of section 142.911.
(L. 1998 S.B. 619)Effective 1-1-99
