Chapter 366 - Tax on Special Fuel
- ADMINISTRATION
- 366.110 - General powers and duties of Department.
- 366.120 - Employment of accountants, auditors and other assistants.
- 366.130 - Money for administration of chapter; payment of administrative costs.
- 366.150 - Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.
- 366.160 - Public and confidential records.
- 366.170 - Exchange of information with other states.
- 366.175 - Cooperative agreements for information regarding interstate use of special fuels; contents of agreement; audit of records.
- 366.180 - Unlawful disclosure of information; penalty.
- COLLECTION AND PAYMENT
- 366.370 - Due date of tax; when payment by mail is deemed received.
- 366.375 - When tax becomes delinquent; deposit of proceeds from penalty.
- 366.380 - Special fuel users: Quarterly returns and payments.
- 366.383 - Special fuel suppliers: Monthly returns and payments.
- 366.386 - Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.
- 366.387 - Special fuel exporters: Monthly statements.
- 366.388 - Unlicensed persons who collect tax: Monthly returns and payments.
- 366.390 - Retention of percentage of tax for certain costs.
- 366.395 - Payment of delinquent filing fees, penalties and interest; when return, statement or payment is considered delinquent.
- 366.540 - Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.
- 366.545 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
- 366.551 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.
- DISTRIBUTION OF PROCEEDS
- GENERAL PROVISIONS
- 366.010 - Short title.
- 366.020 - Definitions.
- 366.022 - “Biodiesel” defined.
- 366.023 - “Biodiesel blend” defined.
- 366.025 - “Department” defined.
- 366.0255 - Dyed special fuel” defined.
- 366.026 - “Emulsion of water-phased hydrocarbon fuel” defined.
- 366.030 - “Highway” defined.
- 366.035 - “Highway under construction or reconstruction” defined.
- 366.040 - “Motor vehicle” defined.
- 366.055 - “Rack” defined.
- 366.057 - Retail station” defined.
- 366.058 - Retailer” defined.
- 366.060 - “Special fuel” defined.
- 366.062 - “Special fuel dealer” defined.
- 366.065 - “Special fuel exporter” defined.
- 366.068 - “Special fuel manufacturer” defined.
- 366.070 - “Special fuel supplier” defined.
- 366.075 - Special fuel transporter” defined.
- 366.080 - “Special fuel user” defined.
- 366.085 - “Special mobile equipment” defined.
- 366.089 - “Storage tank” defined.
- 366.095 - “Terminal” defined.
- IMPOSITION OF TAX
- 366.190 - Rate of tax.
- 366.195 - Additional excise tax levied on special fuel if federal tax reduced or discontinued.
- 366.197 - Factor for conversion of volumetric measurement.
- 366.199 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.
- 366.200 - Exempt sales and uses.
- 366.203 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.
- 366.206 - Special fuel dealer not to collect tax on certain exempt sales.
- 366.207 - Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.
- LICENSES AND BONDS
- 366.220 - Mandatory licensing requirements; application for license; regulations of Department.
- 366.221 - Special fuel user: Exemptions from licensing.
- 366.223 - Temporary permit for special fuel; regulations of Department.
- 366.235 - Form, conditions and amount of bond; deposit in lieu of bond.
- 366.240 - Issuance or denial of license.
- 366.250 - Hearing on denial of license.
- 366.260 - Term and transferability of licenses; regulations for renewal of licenses.
- 366.265 - Special fuel user: Display of identifying device; location of license.
- 366.270 - Duties upon discontinuance, sale or transfer of business.
- 366.350 - Suspension, revocation or cancellation of license.
- OVERPAYMENTS AND REFUNDS
- 366.650 - Requirements for refund or credit; examination of records of claimant.
- 366.660 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.
- 366.670 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
- 366.680 - Judgment for plaintiff: Disposition of amount; interest.
- PENALTIES AND ENFORCEMENT
- 366.710 - False or fraudulent reports: Penalty.
- 366.715 - Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.
- 366.717 - Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.
- 366.720 - Unlawful acts; penalty.
- 366.730 - Penalty for other violations.
- 366.733 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.
- 366.735 - Disciplinary action for fraudulent use of special fuel.
- 366.737 - Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.
- 366.740 - Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.
- 366.745 - Payment of cost of prosecution of violator.
- RECORDS AND REPORTS
- 366.685 - Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.
- 366.688 - Records of retailers: Maintenance, contents and inspection.
- 366.692 - Records of shipments: Preparation, contents and use.
- 366.695 - Monthly reports of deliveries by special fuel transporters.
- 366.697 - Monthly reports by special fuel manufacturers.