To repeal sections 142.009, 142.010, 142.020, 142.030, 142.040, 142.050, 142.060, 142.070, 142.080, 142.090, 142.100, 142.110, 142.120, 142.130, 142.140, 142.150, 142.160, 142.165, 142.166, 142.170, 142.180, 142.200, 142.210, 142.220, 142.230, 142.240, 142.250, 142.260, 142.270, 142.280, 142.290, 142.295, 142.300, 142.330, 142.340, 142.350, 142.362, 142.364, 142.366, 142.372, 142.374, 142.403, 142.404, 142.406, 142.412, 142.422, 142.432, 142.442, 142.452, 142.462, 142.466, 142.472, 142.482, 142.492, 142.511, 142.513, 142.515, 142.517, 142.521, 142.531, 142.541, 142.551, 142.561, 142.563, 142.571, 142.573, 142.575, 142.577, 142.579, 142.583, 142.584, 142.591, 142.611, 142.617 and 142.621, RSMo 1994, relating to the collection of motor fuel taxes, and to enact in lieu thereof fifty-five new sections relating to the same subject, with penalty provisions.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF MISSOURI, AS FOLLOWS:

     Section A. Sections 142.009, 142.010, 142.020, 142.030, 142.040, 142.050, 142.060, 142.070, 142.080, 142.090, 142.100, 142.110, 142.120, 142.130, 142.140, 142.150, 142.160, 142.165, 142.166, 142.170, 142.180, 142.200, 142.210, 142.220, 142.230, 142.240, 142.250, 142.260, 142.270, 142.280, 142.290, 142.295, 142.300, 142.330, 142.340, 142.350, 142.362, 142.364, 142.366, 142.372, 142.374, 142.403, 142.404, 142.406, 142.412, 142.422, 142.432, 142.442, 142.452, 142.462, 142.466, 142.472, 142.482, 142.492, 142.511, 142.513, 142.515, 142.517, 142.521, 142.531, 142.541, 142.551, 142.561, 142.563, 142.571, 142.573, 142.575, 142.577, 142.579, 142.583, 142.584, 142.591, 142.611, 142.617 and 142.621, RSMo 1994, are repealed and fifty-five new sections enacted in lieu thereof, to be known as sections 142.009, 142.010, 142.020, 142.021, 142.022, 142.030, 142.032, 142.034, 142.050, 142.060, 142.070, 142.072, 142.080, 142.100, 142.102, 142.110, 142.115, 142.120, 142.130, 142.140, 142.143, 142.146, 142.148, 142.150, 142.152, 142.154, 142.156, 142.158, 142.160, 142.165, 142.166, 142.170, 142.180, 142.183, 142.185, 142.187, 142.189, 142.200, 142.210, 142.220, 142.230, 142.240, 142.245, 142.250, 142.260, 142.270, 142.280, 142.290, 142.295, 142.300, 142.330, 142.340, 142.345, 142.350 and 142.617, to read as follows:

     142.009. If changes made in the renewal of the Federal Surface Transportation Act due to expire in 1997 are such that Missouri will not need the full six-cent fuel tax increase provided in sections 142.025 and [142.372, and section] 226.200, RSMo, to match federal funds available to Missouri, or if in the opinion of the general assembly revenues generated by sections 142.025 and [142.372, and section] 226.200, RSMo, are not being used for the purposes outlined in the 15 year road and bridge program as adopted by the Missouri highways and transportation department on January 6, 1992, or for any other reason, the general assembly may by a constitutional majority vote to place before the voters the issue of whether the increases in tax scheduled for April 1, 1994, and April 1, 1996, as specified in [sections] section 142.025 [and 142.372,] shall be implemented or shall be repealed.

     142.010. When used in sections 142.010 to [142.350] 142.617 the following words shall have the meaning indicated:

     (1) "Alternative Fuel", LP gas, natural gas or electricity;

     [(1)] (2) "Aviation fuel", any fuel specifically compounded for use in reciprocating aircraft engines;

     (3) "Barge", a large boat usually flat bottomed, for carrying motor fuel on rivers or other bodies of water;

     (4) "Blended fuel", a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a motor vehicle;

     [(2) "Dealer", any person, except distributors, now or hereafter engaged in the business of selling or dispensing motor fuel in the state of Missouri;

     (3) "Distributor", any person who first receives motor fuel within this state, within the meaning of the word "received" as defined in subdivision (10) of this section; except that a person may bring motor fuel into this state in the usual and ordinary fuel supply tank attached to the engine of a motor vehicle without becoming a distributor and without liability for any tax imposed pursuant to section 142.020;]

     (5) "Blender" includes any person that produces blended motor fuel outside the bulk transfer/terminal system;

     (6) "Blending", the mixing of one or more petroleum products, with or without another product, and regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle. The term does not include the blending that occurs in the process of refining by the original refiner of crude oil or the blending of products known as lubricating oils and greases;

     (7) "Department", the department of revenue of the state of Missouri;

     (8) "Director", the director of the department of revenue of the state of Missouri;

     (9) "Dyed diesel fuel", diesel fuel that is dyed under United States Environmental Protection Agency and Internal Revenue Service rules or pursuant to other requirements subsequently set by the agency or service including any invisible marker requirements;

     (10) "Electronic funds", funds transmitted from one location to another by any electronic means;

     (11) "Eligible purchaser" a licensed supplier who has been authorized by the director to defer payment of motor fuel tax to a licensed position holder or permissive position holder;

     (12) "Export", to obtain motor fuel in this state for sale or other distribution in another state. In applying this definition, motor fuel delivered out-of-state by or for the seller constitutes an export by the seller and motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser;

     (13) "Gross gallons", the total measured motor fuel, exclusive of any temperature or pressure adjustments, in U.S. gallons;

     (14) "Import", to bring motor fuel into this state for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. In applying this definition, motor fuel delivered into this state from out-of-state by or for the seller constitutes an import by the seller, and motor fuel delivered into this state from out-of-state by or for the purchaser constitutes an import by the purchaser;

     (15) "Indian country":

     (a) Land held in trust by the United States of America for the benefit of a federally recognized Indian tribe or nation;

     (b) All land within the limits of any Indian reservation under the jurisdiction of the United States government, notwithstanding the issuance of any patent, and including rights-of-way running through the reservation;

     (c) All dependent Indian communities within the borders of the United States whether within the original or subsequently acquired territory thereof, and whether within or without the limits of a state; and

     (d) All Indian allotments, the Indian titles to which have not been extinguished, including individual allotments held in trust by the United States or allotments owned in fee by individual Indians subject to federal law restrictions regarding disposition of said allotments and including rights-of-way running through the same. The term shall also include the definition of Indian country as found in 18 U.S.C., Section 1151;

     (16) "Indian tribe", "tribes" or "federally recognized Indian tribe or nation", an Indian tribal entity which is recognized by the United States Bureau of Indian Affairs as having a special relationship with the United States. The term shall also include the definition of a tribe as defined in 25 U.S.C., Section 479a;

     (17) "Interstate motor fuel user", any person who operates a motor fuel powered vehicle with a licensed gross weight exceeding twenty-six thousand pounds or with three axles, regardless of weight, that travels from this state into another state or from another state into this state;

     [(4)] (18) "Limited alcohol manufacturer", a person who manufactures alcohol on his own property under federal permit for use in vehicles for purposes other than highway use;

     [(5)] (19) "Motor fuels"[,]:

     (a) "Gasoline" means:

     [(a)] a. All products, except aviation fuel, commonly or commercially known or sold as gasoline regardless of their classification or uses; and

     [(b)] b. Any liquid prepared, advertised, offered for sale or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha[, kerosene] and similar petroleum products (American Society for Testing Materials Designation D-86) shows not less than ten percentum distilled (recovered) below three hundred forty-seven degrees Fahrenheit and not less than ninety-five percentum distilled (recovered) below four hundred sixty-four degrees Fahrenheit; provided, however, that "gasoline" shall not include liquefied gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit and at a pressure of fourteen and seven-tenths pounds per square inch absolute; and provided further, that "gasoline" shall not include commercial solvents or naphthas which distill, by the American Society for Testing Materials Method D-86, not more than nine percentum at one hundred seventy-six degrees Fahrenheit and which have a distillation range of one hundred twenty-five degrees or less or raw petroleum products or petrochemical intermediates when used as or sold for use in production or manufacture of plastics, detergents, synthetic rubber, herbicides, insecticides or other chemicals or products which are not prepared, advertised, offered for sale or sold for use or suitable for use as fuel for generating power in internal combustion engines;

     (b) "Special fuel" means diesel fuel, kerosene and all other gases, liquids and substances used or suitable for use to propel motor vehicles except gasoline;

     [(6)] (20) "Motor vehicle", all vehicles, except those operated on rails and farm tractors, [which] that are [propelled] self-propelled by internal combustion engines or motors and [are used or are designed for use in] licensed for use on public highways for the transportation of a person or persons or property [upon public highways];

     (21) "Net gallons", the motor fuel, measured in United States gallons, when corrected to a temperature of sixty degrees Fahrenheit (one hundred thirty degrees Celsius) and a pressure of fourteen and seven-tenths pounds per square inch;

     (22) "Permissive position holder", an out-of-state position holder that elects, but is not required to have, a position holder's license in this state;

     [(7)] (23) "Person" includes every natural person, fiduciary, partnership, association or corporation, municipal corporation, county or other political subdivision;

     [(8)] (24) "Political subdivisions of the state", as used in sections 142.010 to [142.350] 142.617, is intended to be all inclusive and shall include any county, township, road district, sewer district, school district, municipality, town or village, or any other public corporation, whether of like character as those enumerated in this subdivision or not, that is an agency for the administration of civil government;

     (25) "Position holder", the person who holds the inventory position with regard to motor fuel in a terminal, as reflected on the records of the terminal operator. A person holds the inventory position when that person has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator who owns fuel in the terminal;

     (26) "Propel", shall include all fuel consumed in the operation of a motor vehicle, whether the vehicle is in motion or not;

     [(9)] (27) "Public highways", every way or place of whatever nature, generally open to the use of the public as a matter of right, for the purposes of vehicular travel, notwithstanding that the same may be temporarily closed for the purposes of construction, reconstruction, maintenance or repair;

     (28) "Rack", a mechanism for delivering motor fuel from a refinery or terminal into a transport truck, a railroad tank car, or another means of transfer that is outside the terminal bulk transfer system;

     (29) "Retail dealer", any person, now or hereafter engaged in the business of selling or dispensing motor fuel to the consumer in the state of Missouri;

     [(10) "Received", for the purpose of determining liability for payment of the tax imposed in section 142.020, motor fuel shall be deemed to be "received" as follows:

     (a) Motor fuel refined at a refinery in this state and placed in tanks thereat, or motor fuel transferred from a refinery or from a boat, barge or pipeline terminal in this state or transferred from points outside this state to a refinery, or to a boat, barge, or pipeline terminal in this state and placed in tanks thereat, shall be deemed to be received, for the purpose of sections 142.010 to 142.350, at the time the motor fuel is withdrawn from such refinery or terminal storage for sale or use in this state or for transportation to destinations in this state other than further transfers to other refineries or boat, barge, or pipeline terminals in this state, and not before. When withdrawn from such refinery or terminal storage, such motor fuel shall be deemed to be received by the person who is the owner of such refinery or terminal storage immediately prior to the time of withdrawal, unless the motor fuel is withdrawn for delivery or transportation to the holder of an unrevoked distributor license, in which case such motor fuel shall be deemed to be received by the distributor to whom the motor fuel is so delivered or transported;

     (b) Motor fuel imported into this state other than that placed in tanks at a refinery, or a boat, barge, or pipeline terminal in this state shall be deemed to be received at the time and by the person who is the owner of such motor fuel immediately after the motor fuel is unloaded from the transportation equipment by which the motor fuel was imported, except that if any motor fuel shall be used in this state directly from the equipment by which the motor fuel is imported, then such motor fuel shall be deemed to have been received by the person who is the owner of the equipment which used the motor fuel at the time the motor fuel is brought into this state;

     (c) Motor fuel produced, compounded, or blended in this state other than at a refinery, or a boat, barge, or pipeline terminal shall be deemed to be received at the time and by the person who is the owner of such other place when such motor fuel is so produced, compounded, or blended;

     (d) Motor fuel acquired in this state by any person other than as set out in paragraphs (a), (b) and (c) of this subdivision shall, unless the person from whom the motor fuel is acquired has paid or incurred liability with respect to such motor fuel for the tax imposed in section 142.020, or unless the same be exempt under the provisions of section 142.030, be deemed to be received by the person so acquiring at the time so acquired;

     (e) Motor fuel shipped from outside this state to within this state shall not be deemed to have been received by the person to whom delivery is made in this state if the seller is a licensed distributor in this state and has charged or collected the tax from the person to whom such motor fuel is delivered. In this event such motor fuel shall be deemed to have been received by such licensed distributor. For all other purposes of sections 142.010 to 142.350 the word "received" shall be given its usual and customary meaning.]

     (30) "Supplier", a person that acquires motor fuel from a position holder or a permissive position holder for subsequent sale or use. This term shall also apply to persons acting in the capacity of any blenders, importers or exporters;

     (31) "Terminal", a motor fuel storage and distribution facility that is supplied by pipeline or barge and from which motor fuel may be removed at the rack;

     (32) "Terminal bulk transfer system", the motor fuel distribution system consisting of refineries, pipelines, barges and terminals. The term has the same meaning as bulk transfer/terminal system under the federal Internal Revenue Code (26 C.F.R. 48-4081-1);

     (33) "Terminal operator", any person that owns, operates, or otherwise controls a terminal;

     (34) "Transporter", any operator of a transport truck with a total tank capacity of eight hundred fifty gallons or more engaged in the business of transporting motor fuels;

     (35) "Use", the placing of motor fuel into any receptacle on or attached to a motor vehicle. With respect to motor fuel brought into this state in any such receptacle, "use" means the consumption of the motor fuel in this state;

     (36) "Volume", the number of gallons of motor fuel. "Power volume" means the amount of gallons. In the event motor fuel which is not commonly sold or measured by the gallon is used in motor vehicles on the highways of this state, the director is authorized to assess and collect a tax upon such motor fuel measured by the nearest power potential equivalent to that of one gallon of regular grade gasoline, and the determination of the director of the power potential equivalent of such motor fuel shall be prima facie correct.

     142.020. 1. In order to provide funds for the construction and maintenance of the public highways of this state, there is hereby provided for a license tax to produce a sum equal to the rate provided in section 142.025 on each gallon of motor fuel used [propelling] in operating motor vehicles upon the public highways of Missouri to be collected as herein provided.

     2. [For the privilege of receiving motor fuel to be sold for use in propelling motor vehicles upon the public highways of this state, there is hereby imposed upon every person receiving motor fuel in this state a license tax equal to the rate provided in section 142.025 on all motor fuel received to be sold for use in propelling motor vehicles upon the public highways of this state.] It shall be presumed that all motor fuel [received] delivered or sold in this state is to be sold for use and [will] shall be used in [propelling] motor vehicles upon the public highways. It shall be a rebuttable presumption that all motor fuel removed from a terminal in this state or imported into this state other than by a bulk transfer within the terminal bulk transfer system is to be used on the highways of this state in producing or generating power in motor vehicles.

     3. The [distributor receiving] position holder selling motor fuel in this state across the rack shall be liable for [said] such license tax on the number of gross [number of] gallons of motor fuel [received] sold by him as shown by invoices thereof less deductions provided in sections 142.010 to [142.350 provided for] 142.617, and shall pay the license tax to the director of revenue.

     4. Every [distributor] supplier who shall receive motor fuel in this state, and all retail dealers selling motor fuel in this state shall, except as otherwise provided in section 142.030, upon selling such motor fuel, add to the selling price of each and every gallon of such motor fuel the per gallon amount of [said] such tax and collect the same from the purchaser thereof. Thereafter, except as otherwise provided in section 142.030, if said motor fuel is again sold the per gallon amount of the tax shall be added to the selling price of the fuel by any person who shall sell the same, and shall be collected from the purchaser, and so on, so that the ultimate consumer shall bear the burden of the tax as a part of the price of the motor fuel he purchases.

     5. [Every person purchasing motor fuel in this state from any distributor or other person shall pay, except as otherwise provided in section 142.030, to the distributor or other person from whom said motor fuel is purchased, the amount of the license tax which the distributor or other person is required by sections 142.010 to 142.350 to add to the selling price of the motor fuel. It shall be presumed that all motor fuel purchased by any person in this state is intended to be used and will be used to propel motor vehicles upon the public highways of this state.

     6.] All money collected by [any distributor] a position holder, a permissive position holder, or a supplier as a part of the sale price of motor fuel, that is added to the selling price to cover the license tax required to be so added by sections 142.010 to [142.350,] 142.617 shall be and remain[, except the three percent allowance authorized in paragraph (b) of subdivision (1) of subsection 1 of section 142.140,] public money, the property of the state of Missouri, unless and until the [distributor] position holder, permissive position holder or supplier collecting [said] such money shall pay to the director of revenue the license tax imposed upon him that is measured by the receipt of the fuel which he sold and upon which sale the money was collected.

     142.021. Except as otherwise provided in this chapter, every interstate motor fuel user shall be liable for the tax on motor fuel used by them on highways of this state in the operation of motor vehicles leased to them to the same extent as motor fuel used in motor vehicles owned by them as specified by lease agreements.

     142.022. Persons and corporations which are not Missouri residents or Missouri corporations, who operate passenger buses, vans, or other motor vehicles in interstate commerce exclusively on a charter basis shall be liable for the tax imposed by sections 142.010 to 142.617 on motor fuel purchased in Missouri at the time of purchase. No provision of sections 142.010 to 142.617, or any rules promulgated under sections 142.010 to 142.617, which imposes any duty or liability other than the payment of such tax on any motor fuel user shall apply to persons and corporations described in this section.

     142.030. No tax shall be imposed, charged or collected with respect to the following:

     (1) [Motor fuel exported or sold for export from this state to any other state, territory, or foreign country, except in the usual and ordinary fuel supply tank connected with the engine of a motor vehicle leaving this state] Each position holder selling motor fuel which is thereafter exported, upon furnishing proof that the tax for the destination state has been precollected, shall be entitled to deduct from the gallonage on which his liability for payment of the motor fuel tax would otherwise be computed all gallonage so exported;

     (2) [Motor fuel used by any licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways] Deductions for motor fuel lost or destroyed as a result of theft, fire, accident, explosion, lightning, flood, storm, act of war or public enemy may be taken on any report rendered within sixty days after the discovery of such loss or destruction by the position holder or licensed supplier;

     (3) [Motor fuel received by any licensed distributor and thereafter lost or destroyed while such distributor is the owner thereof as a result of theft, leakage, fire, accident, explosion, lightning, flood, storm, act of war, or public enemy, or other like cause.] If the deductions to be taken by any position holder or licensed supplier in any month shall exceed the gallonage on which the tax would otherwise be computed, the excess of such deduction may be taken on the next subsequent report. If the position holder or licensed supplier is unable to take a tax credit, the director of revenue shall make a proper adjustment by way of a refund to such position holder or licensed supplier by a requisition on the commissioner of administration for a warrant payable to such position holder or licensed supplier for the amount due him;

     (4) Motor fuel consumed by a licensed position holder or licensed supplier for any purpose other than the generation of power for use in motor vehicles upon the public highways;

     (5) Dyed diesel fuel;

     (6) Motor fuel sold to and used by the United States government or its agencies if that sale is evidenced by proper documentation;

     (7) Motor fuel sold within an Indian reservation or within Indian country by a federally recognized Indian tribe to a member of that tribe and used in motor vehicles owned by a member of that tribe only upon the roads within Indian country. This exemption does not apply to sales within an Indian reservation or within Indian country by a federally recognized tribe to nonIndian consumers or to Indian consumers who are not members of the tribe selling the motor fuel. The exemption shall be determined as follows:

     (a) The director shall determine, by the procedure set out herein, the annual probable demand for motor fuel for consumption by tribal members within Indian country for each ultimate vendor location owned and operated by a federally recognized Indian tribe on Indian country. Tribal owned and operated vendors shall be permitted a monthly allocation equal to one-twelfth the annual probable demand. No motor fuel shall be removed from a terminal or imported into this state tax free for sale at a tribal owned and operated location except pursuant to this subdivision;

     (b) The director shall issue exemption certificate coupons equal to the probable demand to each federally recognized Indian tribe which owns and operates an ultimate vendor location in Indian country. The tribal owned and operated ultimate vendor shall issue the coupons to its supplier who shall grant the ultimate vendor a credit in the amount of the tax exemption equal to the tax which would be due absent the coupons. The supplier shall transmit the coupons to the position holder charged with collection of tax and shall grant the same exemption to the supplier. The position holder shall then claim the coupons as a credit against the tax liability otherwise owing on motor fuel removed from its terminals;

     (c) The director shall determine probable demand in the first instance by multiplying the number of the members of the tribe which owns and operates an ultimate vendor location in Indian country and who live on that Indian country by the average per capita motor fuel consumption for residents of Missouri by the ratio of motor fuel consumed in nonhighway uses to fuel used upon public highways;

     (d) In determining the number of members of the tribe living in the Indian country, the director may rely upon information including, but not limited to:

     a. Verified information voluntarily submitted by the affected tribe;

     b. Data derived from the most recent U.S. decennial census; and

     c. Data derived from the U.S. Bureau of Indian Affairs;

     (e) Should the director determine that an affected tribe or its suppliers have been violating or evading its determination of probable demand or securing or selling untaxed motor fuel to consumers other than members of the affected tribe, the director, may, after notice and hearing, cancel the tax exemption coupons granted to the tribe and prohibit removal of tax free motor fuel from a terminal or import into this state for delivery to the tribal owned and operated ultimate vendor location. The tribal operated ultimate vendor location may be subject to the provisions of law requiring the sealing of pumps.

     142.032. 1. The tax imposed by sections 142.010 to 142.617 shall not apply to passenger motor vehicles, buses as defined in section 301.010, RSMo, or commercial motor vehicles registered in this state which are powered by alternative fuel, and for which a valid decal has been acquired as provided in this section. The owners or operators of passenger motor vehicles, buses or commercial motor vehicles registered in this state which are powered by alternative fuel shall, in lieu of the tax imposed by sections 142.010 to 142.617, pay an annual alternative fuel decal fee as follows: seventy-five dollars on each passenger motor vehicle, school bus as defined in section 301.010, RSMo, and commercial motor vehicle with a licensed gross vehicle weight of eighteen thousand pounds or less; one hundred dollars on each motor vehicle with a licensed gross weight in excess of eighteen thousand pounds but not more than thirty-six thousand pounds used for farm or farming transportation operations and registered with a license plate designated with the letter "F"; one hundred fifty dollars on each other motor vehicle with a licensed gross vehicle weight in excess of eighteen thousand pounds but less than or equal to thirty-six thousand pounds, and each passenger-carrying motor vehicle subject to the registration fee provided in sections 301.059, 301.061 and 301.063, RSMo; two hundred fifty dollars on each motor vehicle with a licensed gross weight in excess of thirty-six thousand pounds used for farm or farming transportation operations and registered with a license plate designated with the letter "F"; and one thousand dollars on each other motor vehicle with a licensed gross vehicle weight in excess of thirty-six thousand pounds.

     2. Except interstate motor fuel users as defined in section 142.010 and vehicles licensed under a reciprocity agreement as defined in section 142.617, the tax imposed by sections 142.010 to 142.617 shall not apply to motor vehicles registered outside this state which are powered by alternative fuel, and for which a valid temporary alternative fuel decal has been acquired as provided in this section. The owners or operators of such motor vehicles shall, in lieu of the tax imposed by sections 142.010 to 142.617, pay a temporary alternative fuel decal fee of eight dollars on each such vehicle. Such decals shall be valid for a period of fifteen days from the date of issuance and shall be attached to the lower right-hand corner of the front windshield on the motor vehicle for which it was issued. Such decal and fee shall not be transferable. All proceeds from such decal fees shall be deposited as specified in section 142.140. Alternative fuel dealers selling such decals in accordance with rules and regulations prescribed by the director shall be allowed to retain fifty cents for each decal fee timely remitted to the director.

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

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

     5. The decal fee paid pursuant to subsection 1 of this section for each motor vehicle shall be transferable:

     (1) Upon a change of ownership of the motor vehicle; and

     (2) Upon reinstallation if the LP gas or natural gas equipment is removed from a motor vehicle upon a change of ownership and is reinstalled in another motor vehicle.

Such transfers shall be accomplished in accordance with rules promulgated by the director.

     6. It shall be unlawful for any person to operate a motor vehicle required to have an alternative fuel decal upon the highways of this state without a valid decal.

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

     8. Any person violating any provision of this section is guilty of an infraction and shall, upon conviction thereof, be fined five hundred dollars.

     9. Motor vehicles displaying a valid alternative fuel decal are exempt from the licensing and reporting requirements stated in sections 142.010 to 142.617.

     10. As used in this section, the term "LP gas" means liquefied petroleum gas as defined in section 323.010, RSMo.

     142.034. Any person whose sole use of motor fuel is for the propulsion of a privately operated passenger automobile, a motor vehicle, other than a commercial motor vehicle with a licensed gross weight in excess of twenty-six thousand pounds, or for the propulsion of a two-axle truck which the user has rented for a period of thirty days or less for the primary purpose of moving his household goods is excused from the filing of motor fuel tax reports on the condition that all motor fuel used in this state, except motor fuel brought into the state in the fuel receptacle of the vehicle, is purchased and the tax paid in this state. A privately operated passenger automobile includes a station wagon, but does not include a motor vehicle used for the transportation of persons for hire or for compensation or designed, used or maintained primarily for the transportation of property.

          [142.040. 1. Each distributor having received motor fuel which is thereafter exported, sold, used, lost or destroyed, as set forth under subdivisions (1) to (3) of section 142.030, upon furnishing such proof thereof as the director of revenue shall by regulation require, shall be entitled to deduct from the gallonage on which his liability for payment of the motor fuel tax would otherwise be computed all gallonage so exported, sold, used, lost or destroyed.

          2. Each distributor having received motor fuel which is thereafter delivered to or for the account of another duly licensed distributor shall be entitled to deduct from the gallonage on which his liability for payment of the motor fuel tax would otherwise be computed all gallonage so delivered and the distributor to or for whose account such delivery is made shall be deemed to have received such motor fuel in this state.

          3. Deductions which must be supported by exemption certificates shall be taken on the motor fuel tax report for the month in which such certificates are obtained by the distributor. Deductions for motor fuel lost or destroyed may be taken on any report rendered within sixty days after the discovery of such loss or destruction by the distributor.

          4. If the deductions to be taken by any distributor in any month shall exceed the gallonage on which the tax would otherwise be computed, the excess of such deduction may be taken on the next subsequent report. If the distributor be unable to take a tax credit, the director of revenue shall make a proper adjustment by way of a refund to such distributor by a requisition on the commissioner of administration for a warrant payable to such distributor for the amount due him.

          5. The director of revenue shall give credit or a refund to a distributor for overpayment. The director shall also give credit or a refund to a distributor for the tax on fuels on which the tax is paid to Missouri but which is consumed in another state and on which a fuel tax is paid to such other state. The director shall require and the distributor shall furnish adequate proof of such overpayment or payment to such other state. When such proof is furnished, the director, at his discretion, shall give either a credit or a refund.]

     142.050. 1. The tax imposed by sections 142.010 to [142.350] 142.617 upon the [distributor receiving] position holder or supplier selling the motor fuel, together with any penalties and interest that may accrue, shall constitute a first lien on all property, both real and personal, of that [distributor] position holder or supplier. Such lien shall have priority over any other lien, except the liens for state, county and municipal real and personal property taxes and liens of any bona fide mortgagee, pledgee, judgment creditor, or title of any purchaser whose rights have attached prior to the time the delinquent tax shall have become payable.

     2. The director of revenue shall file notice of such lien in duplicate with the recorder of deeds in the county in which the [distributor] position holder or supplier resides or [in which the distributor's, if], if the position holder or supplier is other than a natural person, the county in which the principal place of business is located. To such notice shall be securely attached a copy of the assessment of the director of revenue as to the delinquent tax. Upon notice being filed, the recorder shall record one copy in the land records of his office and the other shall be filed as are chattel mortgages and after being so filed the notice shall impart the same notice as do other instruments there filed or recorded. The director of revenue may file a like notice in the same manner in any county in which the distributor shall own real estate and it shall be accorded the same effect. The recorder shall receive no fee for filing or recording the notice.

     3. Upon payment of the tax, penalty and interest set forth in the assessment attached to the notice of lien, the director of revenue shall satisfy the lien record by notifying the recorder of deeds by registered or certified letter that such payment has been made. Upon the receipt of any such letter, the recorder shall mark the record satisfied and note the date of such satisfaction.

     4. The director of revenue shall keep a record of all such liens filed; the date of filing; the tax due; and the date satisfied, and shall upon request furnish such information to any person desiring the same.

     142.060. 1. [Distributors] Position holders and all other persons selling motor fuel shall state the rate of the tax separately from the price of the motor fuel on all price display signs, sales or delivery slips, bills and statements which advertise or indicate the price of motor fuels.

     2. The state of Missouri hereby preempts the field of regulating the manner of posting the price of motor fuels as in this section provided, and no county, city, town, or other political subdivision shall have the right to impose by ordinance or regulation any restrictions, regulations, or directions with respect to the manner of displaying the price of motor fuels on a dispensing device used at retail locations in Missouri.

     142.070. 1. No [distributor] position holder, permissive position holder or supplier shall receive, use, sell or distribute any motor fuel, or engage in business within this state, unless he is the holder of an uncanceled license to engage in such business issued by the director of revenue.

     2. To procure such license every [distributor] position holder, permissive position holder or supplier shall file with the director of revenue an application upon oath and in such form as the director of revenue may prescribe, [setting forth], including but not limited to the following:

     (1) The name under which the [distributor] applicant will transact business within the state of Missouri;

     (2) The location, with street number address, of its principal office or place of business within this state or the principal place of business in another state for a permissive position holder;

     (3) The name and complete residence of the owner or the names and addresses of the partners, if such [distributor] applicant is a partnership, or the names and addresses of the principal officers, if such [distributor] applicant is a corporation or association.

     3. At the time of filing [his] the application, [every distributor shall file with the director of revenue a bond of the character and amount provided in section 142.100] each position holder or permissive position holder shall provide a copy of his or her federal Certificate of Registry that is issued under S4101 of the Internal Revenue Code and authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the terminal bulk transfer system.

     4. At the time of filing the application, every applicant shall file with the director of revenue a bond of the character and amount provided in section 142.100. No license shall issue upon any application unless accompanied by such a bond, nor, if the applicant is a foreign corporation, unless it is at such time properly qualified under the laws of the state to do business therein. Every [distributor] applicant shall have filed with the secretary of state's office and shall conform with all legal requirements of the secretary's office or fictitious name requirements whether or not a domestic or foreign corporation, for operating under a fictitious name. Such compliance with these requirements shall be made before date of application for a [distributor's] position holder, permissive position holder or supplier license, and any failure by the applicant to meet these requirements shall justify the refusal by the director of revenue to issue such a license. Any misrepresentation by the applicant at time of making his application, shall be cause for prompt cancellation of the license.

     [4.] 5. Upon the applicant's compliance with this section, the director of revenue shall issue a license certificate to transact business as a [distributor] position holder, permissive position holder or supplier, which license shall remain in full force and effect until revoked. The license shall be unassignable and shall be displayed conspicuously in the principal place of business of [the distributor] any licensee in this state or in the state in which the permissive position holder is located.

     [5.] 6. The director of revenue shall keep and file all applications and bonds [in an alphabetical index thereof,] together with a record of all licensed [distributors] position holders, permissive position holders or suppliers, and shall furnish annually to all [licensed distributors] such licensees a statement showing all such [distributors] licensees, together with monthly supplements of changes.

     142.072. 1. It shall be unlawful to act as an interstate motor fuel user without being licensed as such, except for owners of privately operated passenger vehicles exempt from the reporting requirements under this chapter. All licenses shall be valid until canceled, surrendered or revoked. However, as to a motor vehicle propelled by motor fuel and operated in this state in the course of interstate traffic by an unlicensed interstate motor fuel user, a single trip motor fuel tax permit authorizing operation of such vehicle for a single trip through the state, or from a point on the border of this state to a point within and return to the border may be issued upon proper application and in a manner prescribed by the director. The fee for each permit shall be ten dollars and the permit shall be valid for a period of seventy-two hours and such permit shall be made available at official highway weight stations. This fee shall be in lieu of the tax required by section 142.374 and all reports required by sections 142.010 to 142.617.

     2. Each applicant for a license shall file with the director an application in such form and manner as the director prescribes, stating the name and address of the applicant, and such other information as may be required by the director. The application shall not be made under oath but shall contain or be accompanied by written declaration that it is made under the penalties of perjury.

     3. The application in proper form having been accepted for filing, and the other conditions and requirements of the chapter having been complied with, the director shall issue a license to the applicant.

     142.080. 1. The director of revenue shall refuse to issue a license [certificate] or trip permit in any of the following situations:

     (1) Where the application for a license to transact business as a [distributor] position holder, permissive position holder or supplier in this state shall be filed by any person whose license shall at any time theretofore have been canceled for cause;

     (2) Where the director of revenue shall be of the opinion that such application is not in good faith;

     (3) Where such application is filed by some person as a subterfuge to enable some other person whose license has been canceled for cause to continue in the business as a [distributor] position holder or supplier;

     (4) Where such application is filed by any person who held a license under the provisions of sections 142.010 to [142.350] 142.617 and who is indebted to the state for any taxes, penalties, or interest [accruing hereunder];

     (5) Where such application is filed by a person who managed, operated, owned or controlled, directly or indirectly, a corporation which held a license under sections 142.010 to [142.350] 142.617, which corporation is indebted to the state for any tax, penalties or interest [accruing hereunder];

     (6) Where such application is filed by a corporation that is managed, operated, owned or controlled, directly or indirectly, by any person who held a license under the provisions of sections 142.010 to [142.350] 142.617, who is indebted to the state for any tax, penalties, or interest [accruing hereunder];

     (7) Where such application is filed by a corporation that is managed, operated, owned, or controlled, directly or indirectly, by any person who managed, operated, owned or controlled, directly or indirectly, a corporation licensed under sections 142.010 to [142.350] 142.617, which is indebted to the state for any tax, penalties, or interest [accruing hereunder].

     2. Any applicant whose application for a license certificate has been refused by the director pursuant to the provisions of this section may seek review of the director of revenue's determination by the administrative hearing commission.

          [142.090. Any person other than a distributor as defined in section 142.010 having bulk storage for wholesale quantities of motor fuel for actual distribution in bulk by tank truck or tank wagon may also be licensed as a distributor as set forth in section 142.070 upon compliance with the provisions thereof and shall thereupon be deemed to be the distributor for all purposes of sections 142.010 to 142.350 with respect to any motor fuel received by him while such license remains unrevoked.]

     142.100. 1. Every [distributor] licensee, except the state, its departments and political subdivisions, the United States and any department, agency or instrumentality thereof, shall file with the director of revenue a bond in an amount not less than [twice] three times the average monthly tax liability of the applicant, estimated in the case of a new applicant, otherwise based on the previous twelve months' experience, but in no case less than five thousand dollars [nor more than one hundred thousand dollars], or not less than five hundred dollars for each interstate motor fuel user, on a form to be approved and furnished by the director of revenue with a corporate surety licensed to do such business in this state and approved by the director of revenue as surety thereon, upon which such [distributor] licensee shall be the principal obligor and the state of Missouri shall be the obligee. The bond shall be conditioned upon the prompt filing of true reports and the payment by such [distributor] licensee to the director of revenue of any and all motor fuel license taxes which are now or which hereafter may be levied or imposed by the state of Missouri, upon the [distributor] licensee, together with any and all penalties and interest thereon, and generally upon the faithful compliance with the provisions of sections 142.010 to [142.350] 142.617.

     2. In the event that liability upon the bond thus filed by the [distributor] licensee shall be discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the director of revenue any surety on the bond theretofore given shall have become unsatisfactory or unacceptable, then the director of revenue may require the [distributor] licensee to file a new bond with a satisfactory surety in the same form and amount, failing which the director of revenue shall forthwith cancel the license certificate of said [distributor] licensee. If such new bond shall be furnished by such [distributor] licensee as provided in this section, the director of revenue shall upon satisfaction of any liability that has accrued, release the surety on the old bond of the [distributor] licensee.

     3. Any surety on any bond furnished by any [distributor] licensee as provided in this section shall be released and discharged from any and all liability to the state of Missouri accruing on such bond after the expiration of sixty days from the date upon which such surety shall have lodged with the director of revenue written request to be released and discharged; however, the request shall not operate to relieve, release or discharge such surety from any liability already accrued or which shall accrue during and before the expiration of such sixty-day period. The director of revenue shall promptly on receipt of notice of such request notify the [distributor] licensee who furnished such bond, and unless such [distributor] licensee shall on or before the expiration of such sixty-day period file with the director of revenue a new bond with a surety company satisfactory to the director of revenue in the amount and form in this section provided, the director of revenue shall immediately cancel the license of that [distributor] licensee.

     4. Notwithstanding the limitation as to the amount of any bond fixed by this law, if a taxpayer:

     (1) Becomes delinquent in the payment of any tax, or

     (2) Tenders a check in payment of tax which check is returned unpaid because of insufficient funds, the director may demand an additional bond of such taxpayer in an amount necessary, in the judgment of the director, to protect the revenue of the state, except that the penal sum of the additional bond and the bond furnished under the provisions of the law requiring such bond, may not, in total amount, exceed three times the licensee's highest months' tax liability.

     142.102. The director shall release a position holder, permissive position holder or supplier from the bonding requirements of section 142.100 after such licensee completes five consecutive years of satisfactory tax compliance, as determined by the director. Such bond requirements may be reimposed at any time the director determines it to be reasonably necessary to assure payment of the tax.

     142.110. [1. Whenever a distributor] When any person ceases to [engage in business as a distributor within this state] be a licensee by reason of [the] discontinuance, sale or transfer of the business [of such distributor, it] at any location, he shall [be the duty of such distributor to] notify the director [of revenue] in writing at least ten days prior to the time the discontinuance, sale or transfer takes effect. The notice shall give the date of discontinuance and in the event of a sale or transfer of the business, the name and address of the purchaser or transferee. All taxes, penalties and interest not yet due and payable under the provisions of this chapter shall, notwithstanding such provisions, be due and payable concurrently with the discontinuance, sale or transfer and the licensee shall make a report and pay all taxes, penalties and interest and surrender to the director the license certificate issued to him, together with all duplicates and copies. Unless such notice has been given to the director, the seller and his surety shall be liable for the taxes, penalties and interest accruing against the transferee, but only to the extent of the value of the property transferred.

     [2. Such notice shall give the date of the proposed discontinuance, and in the event of a proposed sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof.

     3. All taxes, penalties and interest under sections 142.010 to 142.350 not yet due and payable under the provisions of sections 142.010 to 142.350 shall, together with any and all interest accruing or penalties imposed under sections 142.010 to 142.350, notwithstanding any provisions thereof, become due and payable concurrently with such discontinuance, sale or transfer, and thereupon it shall be the duty of any such distributor to make a report and pay all such taxes, interest, and penalties, and to surrender to the director of revenue the license certificate theretofore issued to said distributor.

     4. Unless the notice above provided for shall have been given to the director of revenue as above provided, such purchaser or transferee shall be liable to the state of Missouri for the amount of all taxes, penalties, and interest under sections 142.010 to 142.350 accrued against the seller or transferor on the date of such sale or transfer, but only to the extent of the value of the real and tangible personal property thereby acquired from such distributor.]

      142.115. The director may revoke the license of any person who refuses or neglects to comply with any regulation pursuant to this chapter. Any person whose license is revoked may seek review of the director of revenue's decision by the administrative hearing commission.

     142.120. 1. If a [distributor] position holder, permissive position holder or supplier shall at any time file a false monthly report of the data or information required by sections 142.010 to [142.350] 142.617, or shall fail, refuse or neglect to file the monthly report required by sections 142.010 to [142.350] 142.617, or to pay the full amount of the tax as required by sections 142.010 to 142.350, the director of revenue may after ten days' written notice by registered or certified mail directed to the last known address of such [distributor] position holder, permissive position holder or supplier, setting a time and place at which such [distributor] position holder, permissive position holder or supplier may appear and show cause why his license should not be canceled, cancel the license of said [distributor] position holder, permissive position holder or supplier and notify such [distributor] position holder, permissive position holder or supplier in writing of such cancellation by registered or certified mail to the last known address of such [distributor] position holder, permissive position holder or supplier on the files of the director of revenue.

     2. Upon receipt of a written request from any [distributor] position holder, permissive position holder or supplier licensed under sections 142.010 to [142.350] 142.617 to cancel the license issued to such [distributor] position holder, permissive position holder or supplier, the director of revenue shall [have the power to] cancel such license [effective sixty days from the date of the receipt of such written request, but no such license shall be canceled upon the request of any distributor until and unless]. The [distributor] position holder, permissive position holder or supplier shall[, prior to the date of such cancellation, have paid] pay to the state of Missouri all taxes payable under sections 142.010 to [142.350] 142.617, together with any and all penalties, and interest accruing under any of the provisions of sections 142.010 to [142.350] 142.617, and [until and unless the distributor shall have surrendered] surrender to the director of revenue within thirty days the license certificate theretofore issued to such [distributor] position holder, permissive position holder or supplier.

     3. If, upon investigation, the director of revenue shall ascertain and find that any person to whom a license has been issued under sections 142.010 to 142.350 is no longer engaged in the receipt, use or sale of motor fuel as a distributor and has not been so engaged for a period of ninety days, the director of revenue shall have the power to cancel such license by giving such person thirty days' notice of such cancellation mailed to the last known address of such person.

     [4. In the event that the license of any distributor shall be canceled as in this section provided, and in the further event that the distributor shall have paid to the state of Missouri all taxes due and payable by it under sections 142.010 to 142.350, together with any and all penalties and interest accruing under any of the provisions of sections 142.010 to 142.350, then the director of revenue shall cancel the bond theretofore filed by that distributor, and release and discharge the surety thereon.]

     142.130. 1. For the purpose of determining the amount of his liability for the tax imposed in section 142.020, each [distributor] position holder and permissive position holder shall, not later than the last day of the month next following the month in which sections 142.010 to [142.350] 142.617 become effective, and not later than the last day of each calendar month thereafter, file with the director of revenue, on forms prescribed by him, monthly reports [which shall include the following:

     (1) An itemized statement of the number of invoiced gallons of motor fuel received (within the meaning of the term "received" as defined in section 142.010) by such distributor within this state during the next preceding calendar month. Such statement shall show the date, place and quantity of each receipt of motor fuel, the point of origin, the method by which and the name of the person from whom motor fuel was received, and such other detail of each transaction or operation by which motor fuel was received as the director of revenue may deem necessary for the proper administration of sections 142.010 to 142.350.

     (2) An itemized statement showing the number of gallons of motor fuel received and thereafter disposed of by exempt transactions authorized in section 142.030, together with such supporting details of each such transaction as the director of revenue may deem necessary for the proper administration of sections 142.010 to 142.350.

     2. In addition to the data required herein, the report rendered by any distributor for the first calendar month following the effective date of sections 142.010 to 142.350 shall contain:

     (1) A statement of the number of gallons of motor fuel on hand within this state (other than at refineries or boat, barge or pipeline terminals) and not reported for taxation under sections 142.010 to 142.350 or any prior law. Such motor fuel shall be deemed to be received by such distributor on the effective date of sections 142.010 to 142.350.

     (2) A statement of the number of gallons, if any, of any product on hand in this state on the effective date of sections 142.010 to 142.350 not subject to the tax imposed in section 142.020 or not yet received for the purpose of computing said tax but with respect to which such distributor has paid or incurred liability for motor fuel taxes under a prior law. Such distributor shall be entitled to take credit against any amount due from him under sections 142.010 to 142.350 for the amount of any motor fuel tax on such gallonage paid by him or for which he has incurred liability under a prior law].

     2. The position holder and permissive position holder's report required by this section shall include but not be limited to the following information with respect to gross gallons of motor fuel, for all products in the aggregate:

     (1) Removal of gallons of motor fuel by the reporting position holder from the terminal bulk transfer system in this state as to which the tax imposed by this chapter has been collected or accrued by the reporting position holder;

     (2) Removal of gallons of diesel fuel or heating oil from terminals in this state by the reporting position holder, tax exempt, as to which dye has been added in accordance with federal dyeing standards;

     (3) Removal of gallons of motor fuel from terminals in this state, for export from this state, on which the tax has been collected or accrued for the destination state;

     (4) Removal of kerosene and alcohol from terminals in this state on which the tax has been collected or accrued;

     (5) Total removals in this state;

     (6) Removals of gallons of motor fuel from terminals in other states with a destination within this state on which this state's tax has been collected or accrued.

     142.140. 1. Each supplier shall pay to the position holder or permissive position holder the tax due on all gross gallons of motor fuel purchased at the rate of ninety-seven percent on gasoline and ninety-eight percent on special fuel. The tax shall be paid by the position holder or permissive position holder to the department on or before the twenty-fifth of each calendar month for purchases made during the preceding calendar month.

     2. At the time of filing each monthly report with the director of revenue, each [distributor] position holder or permissive position holder shall enclose with such report to the director of revenue a bank draft, check, or postal, express or telegraph money order, payable to the director of revenue in the full amount of the motor fuel tax due from such [distributor] position holder or permissive position holder for the next preceding calendar month [which]. The director shall promptly deposit all such revenue in the treasury to the credit of the motor fuel tax fund and such tax shall be computed as follows:

     (1) From the total number of [invoiced] gallons of motor fuel [received by such distributor] removed from the terminal rack by such position holder within this state during the next preceding calendar month shall be made the following deductions:

     (a) Total number of gallons of motor fuel received by the [distributor] position holder within this state and disposed of by exempt transactions authorized in section 142.030; and

     (b) Three percent of the number of gallons of [motor fuel] gasoline or two percent of the number of gallons of special fuel remaining after the deduction authorized in paragraph (a) of this subdivision [(1) of subsection 1] is taken, this being a flat allowance passed on to the purchaser of the motor fuel to cover evaporation, shrinkage, and losses, [also] and one-tenth of one percent of the number of gallons remaining to cover such [distributor's] position holder's expenses and losses in collecting, accounting for, and paying over the tax imposed in section 142.020.

     (2) The number of [invoiced] gallons remaining after the deductions set forth in section [142.040] 142.030 shall be multiplied by the rate provided in section 142.025, and the resulting figure shall be the amount of motor fuel tax due from such [distributor] position holder for the next preceding calendar month[.];

     (3) Permissive position holders shall report the total number of gross gallons of motor fuel removed from the terminal rack within their state marked for import to Missouri during the preceding calendar month. The following deductions may apply:

     (a) The total number of gallons of motor fuel removed by the permissive position holder and disposed of by exempt transactions authorized in subdivision (5), (6), or (7) of section 142.030; and

     (b) The deductions authorized for position holders under subdivision (1) of this subsection.

     3. A licensed supplier may elect to be an eligible purchaser as follows:

     (1) Each position holder or permissive position holder who sells taxable motor fuel shall collect from the supplier the motor fuel tax imposed under section 142.020. At the election of a supplier evidenced by a written statement from the department of revenue as to the supplier's eligibility status as determined under this section the supplier shall pay of all amounts of tax due the position holder or permissive position holder by electronic funds transfer by the third business day preceding the mandatory date of the remittance by the position holder or permissive position holder to the department. The supplier may pay the tax due to the position holder or permissive position holder sooner than the day required by the preceding sentence, but the position holder may not require an earlier payment. The supplier's election under this subsection may be terminated by the position holder or permissive position holder if the eligible purchaser does not make timely payments to the position holder or permissive position holder as required by this section;

     (2) Each supplier who desires to make an election under this section shall be a licensee in good standing and shall meet the financial responsibility and bonding requirements imposed by this chapter. The department may require that the bond indemnify the department against uncollectible tax credits claimed by the position holder or permissive position holder under this subsection;

     (3) The department may rescind a supplier's eligibility and election to defer taxable motor fuel tax remittances after a hearing and upon showing of good cause, including failure to make a timely payment of tax to a position holder or permissive position holder, by sending written notice to all position holders or permissive position holders or publishing notice of the revocation pursuant to regulations. The department may require further assurances of the supplier's financial responsibility, may increase the bond requirement for that supplier, or may take other action to ensure remittance of the proper motor fuel tax.

     4. Credits for uncollectible taxes shall be determined as follows:

     (1) The position holder or permissive position holder is entitled to a credit against the tax payable in the amount of tax paid by the position holder or permissive position holder that is uncollectible from a supplier, but only where the supplier has also failed to pay for the motor fuel upon which the tax is based;

     (2) The position holder or permissive position holder shall provide notice to the department of a failure to collect tax within ten days following the earliest date on which the position holder or permissive position holder was entitled to collect the tax from the supplier;

     (3) The credit must be claimed on the first return following the date of the failure of the eligible supplier if payment remains unpaid as of the filling date of that return or the deduction is disallowed;

     (4) The claim for credit must identify the defaulting supplier, any tax liability that remains unpaid, and the amount of motor fuel for which payment was not received;

     (5) If a supplier fails to make a timely payment of the amount of tax due, the position holder or permissive position holder's credit is limited to the amount due from the supplier, plus any tax that accrues from that supplier for a period ending on the date the position holder or permissive position holder receives notice from the department of revocation of the supplier's license;

     (6) No additional credit shall be allowed to a position holder or permissive position holder for the defaulting supplier until the department authorizes the reinstatement of the supplier's license.

     [2. The report from each distributor covering any month during which any increase in the rate of tax first becomes effective shall include a statement of the number of gallons of motor fuel which such distributor has received and has on hand at the time of opening for business on the date such increase is first effective, which gallonage less a deduction equivalent to that authorized in paragraph (b) of subdivision (1) of subsection 1 shall be subject to the increase in the rate of tax. Said additional tax shall be paid with the report for said month.

     3. Any report, claim, tax return, statement or other document required to be filed or any payment required to be made under sections 142.010 to 142.350 which is:

     (1) Transmitted through the United States mail, shall be deemed filed and received on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it; or

     (2) Mailed but not received or where received and the cancellation marking is illegible, erroneous or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of such nonreceipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files a duplicate within thirty days after written notification is given to the sender of the nonreceipt of such report, tax return, statement, remittance, or other document.

     4. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail or certificate of mailing, a record authenticated by the United States post office of such registration, certification or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the addressee, and the date of registration, certification or certificate shall be deemed the postmarked date.

     5. If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, or on a date on which the postal service is not in operation due to a strike by the employees thereof, the filing shall be considered timely if performed on the next business day or on the next day in which postal operations are resumed.

     6. Where the distributor making remittance is the United States or a department, agency or instrumentality thereof, or is the state, a department or political subdivision thereof, the remittance need not be in the form prescribed in subsection 1, but may be in any medium of exchange which the distributor is authorized by law to issue.]

     142.143. 1. For the purpose of determining the amount of liability for the tax imposed in section 142.020, each licensed supplier shall, not later than the last day of the month next following the month in which sections 142.020 to 142.617 become effective, and not later than the last day of each calendar month thereafter, file monthly reports on forms as prescribed by the director of revenue. The reports shall contain at least the following:

     (1) Receipts:

     (a) Gallons of motor fuel imported from a point outside of Missouri to a point inside the state on which the Missouri tax has not been precollected;

     (b) Gallons of motor fuel imported from a point outside of Missouri to a point inside the state on which the Missouri tax has been precollected by a licensed permissive position holder;

     (c) Gallons of motor fuel blended with previously untaxed blend stock;

     (d) Gallons of untaxed blend stock blended with previously tax motor fuel;

     (e) Gallons of motor fuel purchased tax paid from a position holder licensed in this state;

     (f) Gallons of kerosene and alcohol purchased tax paid from a licensed position holder;

     (g) Gallons of kerosene and alcohol imported from a point outside of Missouri to a point inside the state on which Missouri tax has not been precollected;

     (h) Gallons of kerosene and alcohol imported from a point outside of Missouri to a point inside the state on which the Missouri tax has been precollected by a licensed permissive position holder;

     (2) Deductions:

     (a) Gallons reported as received with Missouri tax paid to a licensed position holder and thereafter exported from Missouri;

     (b) Gallons reported as received and thereafter lost or destroyed as a result of theft, fire, accident, explosion, lightening, flood, storm, etc;

     (c) Gallons reported as received and thereafter sold to the U.S. Government;

     (d) Sales of kerosene purchased tax paid and sold in quantity for nonhighway use;

     (3) The tax liability of each supplier shall be based on the total gallons of untaxed motor fuel and blend stock acquired less allowable deductions. The supplier shall be allowed to deduct three percent of taxable gallons on gasoline and gasoline blends and two percent on the taxable gallons on special fuels and special fuel blends. This allowance is to cover evaporation, shrinkage, and expenses and losses in collecting, accounting for, and paying over the tax imposed.

     142.146. 1. All interstate motor fuel users shall file a quarterly usage report and any other information that may be required by the director. The reports shall not be under oath, but shall contain or be accompanied by a written declaration that such are made under the penalties of perjury. Such reports shall be filed with the director even though no motor fuel was received or used and no tax is due.

     2. Failure to receive the prescribed report forms does not relieve a licensee from the obligation of submitting a report to the director, but the licensee may make a written report to the director setting forth all information as is required by a prescribed form. The report, together with remittance payable to the director for the amount of tax, penalty or interest due shall be filed with the director on or before the due date and shall be accepted in lieu of a report on the prescribed form.

     142.148. The director, if he deems it necessary to facilitate the administration of sections 142.010 to 142.617, may require individual reports and payment of the tax to be made for either monthly, quarterly or annual periods.

     142.150. [Distributors may for tax purposes] All position holders and suppliers shall report the motor fuel received by them on [either] the basis of net and gross gallons [corrected to a temperature of sixty degrees Fahrenheit at fourteen and seven-tenths pounds pressure per square inch absolute, or on the basis of measured gallons, at the election of the distributor. Each distributor shall at the time a license is applied for, and on the first day of each year thereafter, file with the director of revenue a written statement, signed by said distributor, electing which basis said distributor desires to use in making its tax reports. Thereafter, the basis chosen must be used throughout the balance of the year]. Payment is required on gross gallons.

     142.152. 1. Any report, claim, tax return, statement or other document required to be filed or any payment required to be made under sections 142.010 to 142.617 which is:

     (1) Transmitted through the United States mail, shall be deemed filed and received on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it; or

     (2) Mailed but not received or where received and the cancellation marking is illegible, erroneous or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance or other document was deposited in the United States mail on or before the date due for filing; and in case of such nonreceipt of a report, tax return, statement, remittance or other document required by law to be filed, the sender files a duplicate within thirty days after written notification is given to the sender of the nonreceipt of such report, tax return, statement, remittance or other document;

     (3) Transmitted by electronic means, shall be deemed filed and received on the date the information is received.

     2. If any report, claim, tax return, statement, remittance or other document is sent by United States registered mail, certified mail or certificate of mailing, a record authenticated by the United States Post Office of such registration, certification or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance or other document was mailed to the addressee, and the date of registration, certification or certificate shall be deemed the postmarked date.

     3. If the date for filing any report, claim, tax return, statement, remittance or other document falls upon a Saturday, Sunday or legal holiday, or on a date on which the postal service is not in operation due to a strike by the employees thereof, the filing shall be considered timely if performed on the next business day or on the next day in which postal operations are resumed.

     142.154. 1. Each report required under section 142.146 shall be accompanied by a remittance payable to the director for the amount of tax due. As to interstate motor fuel users, the amount of the tax due shall be the volume used by them in the propulsion of motor vehicles on the highways of this state, multiplied by a rate of tax equal to the tax imposed on motor fuel by section 142.025. The volume so used shall be deemed to be the proportion of the total amount of motor fuel consumed in their entire operations within and without the state, as the total number of miles traveled on the highways of this state bears to the total number of miles traveled within and without this state. From the amount due there shall be deducted the amount of tax on the motor fuel purchased in this state on which the tax has previously been paid provided such purchases are supported by copies of invoices meeting the requirements of section 142.160. The director shall give either a credit or a refund to an interstate motor fuel user for the amount of tax previously paid on motor fuel purchased in this state in excess of the amount of tax due on the volume of motor fuel used by them in the operation of motor vehicles on the highways of this state. If the refund is not issued within ninety days of the date of filing a proper application for such refund, the claim shall bear interest at the rate determined by section 32.065, RSMo, from the date such refund should have been issued until the date it is issued.

     2. In the event the director determines that the volume of motor fuel used by any motor fuel user in the operation of motor vehicles on the highways of this state cannot be determined with reasonable accuracy from an examination of the taxpayer's records, the director shall require the tax to be computed in accordance with the following schedule:

TABLE

Commercial Vehicles

     26,001 lbs. to 42,000 lbs. .................. 6 mi. per gal.

Commercial Vehicles

     42,001 lbs. to 66,000 lbs. .................. 5 mi. per gal.

Commercial Vehicles

     66,001 lbs. and over .................... 4 1/2 mi. per gal.

Note: "Pounds" as used in this table means "licensed gross weight" of vehicle.

     142.156. If the director is not satisfied that the report filed or the amount of tax paid by a licensee is accurate, he may, after investigating and upon finding such inaccuracy, make an additional assessment of tax due from such licensee based upon such investigation. Penalties and interest as prescribed by section 142.551 shall be added to any additional assessment made under the provisions of this section. The director shall give written notice by registered or certified mail to the licensee of the additional assessment at his address of record in the office of the director.

     142.158. Except in the case of a fraudulent report or neglect or refusal to make a report, every notice of additional tax proposed to be assessed shall be served on the licensee within three years after the alleged erroneous report was filed.

     142.160. 1. Each [distributor] licensee shall maintain and keep for a period of three years such record or records of all transactions by which motor fuel is received, used, sold, delivered or otherwise disposed of within this state by such [distributor] licensee, together with invoices, bills of lading, and other pertinent records and papers as may be required by the director of revenue for the reasonable administration of sections 142.010 to [142.350] 142.617.

     2. It shall be the duty of every [dealer] licensee to maintain and keep for a period of three years a record of motor fuel purchased by him and the purchase price, together with delivery tickets, invoices, and bills of lading, and such other records as the director of revenue shall require to determine whether the taxes due under this chapter are properly reported and paid.

     3. The director of revenue shall prescribe and furnish all forms upon which reports shall be made under sections 142.010 to [142.350] 142.617 or claims for refund presented to the director of revenue, and may prescribe forms of record to be used by [distributors] licensees; provided, however, that the director of revenue shall not require a change in the form of records kept by any [distributor] licensee if such records contain such information as may reasonably be required for the administration of sections 142.010 to [142.350] 142.617.

     4. Each sale or transfer of motor fuel that is delivered into the supply receptacle of motor vehicles shall be recorded upon an invoice which shall show the following information:

     (1) Date of sale;

     (2) Name and station address of the vendor, either machine printed or printed with a credit card imprinter;

     (3) Name and address of the purchaser or licensee;

     (4) Number of gallons;

     (5) Name of the product;

     (6) Rate of tax in state of delivery;

     (7) Signature of the purchaser;

     (8) Company unit number and motor vehicle license number and state of registry.

Copies of each invoice covering the sale of motor fuel shall be retained by both purchaser and seller for not less than a period of three years from date of sale.

     5. A person who violates any provision of sections 142.010 to 142.617, including the knowing failure to obtain required licenses or permits, or the knowing failure to keep records as prescribed herein, or the failure or refusal to allow the director, the director's authorized agents or other state agencies to inspect an item of equipment or records, or who fails, neglects or refuses to pay the tax due is guilty of a class A misdemeanor and punishable as prescribed by law. Any person who violates any of the provisions of this subsection, with the purpose to defraud, is guilty of a class D felony.

     142.165. 1. Each [distributor of] marina selling motor vehicle fuel upon which a tax is imposed under this chapter [142], shall forward to the department of revenue [not later than the last day of the month next following the month of delivery, a copy of the invoice for each delivery of such], on a form prescribed by the director on a quarterly basis, all fuel purchased for resale to [a marina or other retailer who sells such fuel to] the ultimate consumer for use in a boat [or ship] operating on the waterways of the state and which is located in a county containing any part of a lake having one hundred miles of shoreline or more. Each marina must submit the report no later than the fifteenth day following the end of the quarter in which the fuel was purchased.

     2. Each invoice submitted to the department of revenue shall include the name and address of the [purchaser] supplier, the county in which the fuel was [delivered] received, the quantity of fuel [delivered] received and the amount of motor vehicle fuel tax [collected thereon] paid.

     142.166. 1. Prior to July first of each year, each county described in section 142.165 [and the state highways and transportation commission] shall [jointly] file with the department of revenue a [statement] listing of all marinas located within the county. The state highways and transportation commission shall file with the department of revenue a statement listing each public road in that county which provides access to a lake having one hundred miles of shoreline or more, and which the state highways and transportation commission assumed ownership of, from the county, after June 30, 1989. This statement shall list the mutually agreed percentage of unclaimed refunds of motor fuel tax collected within that county under the provisions of sections 142.165 to 142.167 to be paid to that county, and the percentage which is to be paid to the state highways and transportation commission. Until the state highways and transportation commission assumes ownership of one or more such public roads in a county after June 30, 1989, that county shall receive one hundred percent of all unclaimed refunds of motor fuel tax derived from that county under the provisions of sections 142.165 to 142.167. If no such statement is filed, the department of revenue may assume that the most recent statement on file for that county is correct. As the state highways and transportation commission assumes ownership of one or more such lake access roads within a county, its percentage of unclaimed refunds of motor fuel tax collected within that county shall increase correspondingly. The various counties and the state highways and transportation commission are authorized to enter into agreements to effectuate the purpose and intent of sections 142.165 to 142.167.

     2. No later than August fifteenth of each year, the department of revenue shall compare the purchase invoices [for delivery] of fuel received in each county for use in boats or ships during the previous year with the sales slips submitted to support the claims for refund of motor vehicle fuel tax as provided in section 142.230, and shall, with the approval of the highways and transportation department, pay to each county that county's agreed percentage of record of the amount by which the tax paid in the county on sales of fuel for use in boats and ships exceeds the tax refunded on fuel purchased in the county. The balance of the unclaimed boat or ship fuel tax refunds for the county shall be deposited in the state road fund to the use of the highways and transportation commission.

     142.170. 1. The director of revenue or any deputy, employee, or agent authorized by him is hereby given the authority to examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment, of any [distributor, dealer] position holder, permissive position holder, supplier, retailer, purchaser or common, contract or other carrier, pertaining to motor fuel received, used, sold, delivered, or otherwise disposed of, as the case may be, to verify the truth and accuracy of any statement, report or return, or to ascertain whether or not the tax imposed by sections 142.010 to [142.350] 142.617 has been paid.

     2. The director of revenue shall have the power, in the enforcement of the provisions of sections 142.010 to [142.350] 142.617, to hold hearings, to administer oaths to witnesses, to take the sworn testimony of any person and cause it to be transcribed into writing, and for such purposes shall be authorized to issue subpoenas and subpoenas duces tecum and compel the attendance of witnesses, and shall have the power to conduct such investigations as he may deem necessary.

     3. If any [distributor, dealer] position holder, permissive position holder, supplier, retailer, purchaser [or], common carrier, contract or private carrier shall refuse access to such records, books, papers, receipts, invoices, storage tanks or any other equipment, or if any person shall fail or refuse to obey such subpoena or subpoena duces tecum, or shall fail or refuse to testify before the [said] director of revenue, then the said director of revenue shall certify the names and facts to the circuit court of any county, and the court shall enter such order against such [distributor, dealer] position holder, permissive position holder, supplier, retailer, purchaser, common carrier, contract or private carrier, or person in the premises as the enforcement of sections 142.010 to [142.350] 142.617 and justice shall require.

     142.180. 1. If any [distributor] position holder, permissive position holder, supplier or other person liable to collect and pay over the tax shall neglect or refuse to make and file any report as herein required, or shall file an incorrect or fraudulent report and shall fail to pay the proper amount of the tax due, or having properly reported shall fail to pay the amount of the tax due, or if for any other reason a [distributor] position holder, permissive position holder, supplier or other person liable for the tax shall fail to pay the same, the director of revenue shall make a written statement showing the following:

     (1) The name and address of such [distributor] licensee or other person;

     (2) The license held by such [distributor] licensee or other person [and the date it was issued];

     (3) The number of gross gallons of motor fuel [received by such distributor or other person and the month in which received] on which a tax is due and the amount of the tax due;

     (4) The [deductions and number of gallons to which the distributor is entitled, stated by kinds or types;

     (5) The number of gallons of motor fuel on which a tax is due and the amount of the tax due;

     (6) Whether any of the tax has been paid and the date and amount of such payments, if any] amount of penalty and interest due;

     [(7)] (5) The name and address of the corporate surety on the bond of such [distributor] licensee and the date of such bond and amount thereof. Such statement shall, when made, constitute the tax assessment against the delinquent taxpayer.

     2. There is hereby imposed for delinquency in paying any tax due a penalty of five percent for each calendar month or fraction thereof that such tax remains unpaid, to be cumulative only to twenty-five percent of the total amount of such tax. The unpaid tax shall also bear interest at the rate determined by section 32.065, RSMo, for the period the tax remains unpaid after the date such tax was due.

     3. The director of revenue upon making the assessment shall date the same and, over his signature, transmit the assessment to the attorney general who shall stamp thereon the date he receives the assessment and proceed to collect the amount of tax due, together with any penalties and interest which have accrued. If the tax, penalties and interest shall not be paid to the attorney general within thirty days of the date he received the tax assessment, he shall commence in the county in which the defendant resides, or in the county in which a corporate defendant keeps and maintains its principal office and place of business, and prosecute an action to enforce payment of the tax due, together with any penalties and interest which may be due. The prosecuting attorney of any county in which such an action shall be brought, shall, if called upon by the attorney general, render all assistance necessary to prosecuting said action to a final conclusion.

     4. In any such action, the assessment transmitted to the attorney general by the director of revenue shall be admitted in evidence and shall constitute prima facie evidence of all statements made therein.

     5. No action or other proceeding shall be maintained to enforce collection of any tax, penalties or interest from the [distributor] position holder, permissive position holder, supplier or other person liable to collect and pay over the tax for an amount over and above the amount shown to be due by the reports filed by such [distributor] position holder, permissive position holder, supplier or other person except upon an assessment made by the director of revenue and unless brought within one year after the date of such assessment. No such assessment shall be made covering any period beyond [five] three years prior to the date of such assessment.

     6. The attorney general may, at his option, and in his discretion, bring said action jointly against the [distributor] position holder, permissive position holder, supplier or other person and the surety on his bond, or against either of them without joining the [distributor] position holder, permissive position holder, supplier or other person and the surety as codefendants in the same action. Where such action is against the surety of a [distributor] position holder, permissive position holder, supplier or other person alone, said action may be maintained in any county in the state in which service of process may be had on said surety. In any action against the surety alone, the assessment made by the director of revenue shall have the same force and effect provided in the case of an action against the [distributor] position holder, permissive position holder, supplier or other person.

     142.183. 1. Any person who fails to pay any tax when due, except tax assessed pursuant to section 142.185, shall pay in addition to the tax a penalty of five percent for each calendar month or fraction thereof that such tax remains unpaid to be cumulative only to twenty-five percent of the total amount of such tax. The unpaid tax shall also bear interest at the rate determined by section 32.065, RSMo, for the period the tax remains unpaid after the date such tax was due.

     2. When a licensee shall fail to pay to the director the amount of tax, interest and penalties due under sections 142.156, 142.158 and this section, when they are payable, and by reason thereof, penalty and interest accrue as provided, if it appears to the director that the failure to pay the tax within the time prescribed by law or where error or omission in reports or payments are the result of mistake or arise from circumstances beyond the reasonable control of the licensee and the delinquency or inaccuracy was unavoidable or devoid of intent to evade the tax, the director may in his discretion waive the penalty.

     142.185. 1. If a licensee fails to make any report required by sections 142.010 to 142.617, the director shall make an estimate, based upon information available to him, for the period for which the licensee failed to make the report, and, upon the basis of the estimate, shall assess the tax due and penalty from such licensee, adding to the amount interest thus determined by section 32.065, RSMo, from the day the tax is due until paid. The director shall give to the licensee written notice of the assessment by registered or certified mail.

     2. Notwithstanding the provisions of subsection 1 of this section to the contrary, any assessment against a carrier licensed under any reciprocity agreement entered into pursuant to section 142.617 shall bear penalty and interest at the rates established by such agreement.

     142.187. 1. If any of the conditions specified in subdivision (1), (2) or (3) of this subsection occur, the director of revenue may seal a motor fuel pump, alternative fuel pump, or both. The director of revenue may take action by sealing a pump if:

     (1) A licensed position holder or supplier becomes delinquent in payment of any amount due under this chapter;

     (2) A position holder or supplier is operating without the license required by this chapter;

     (3) A position holder or supplier is operating without the bond, letter of credit, or cash deposit required by this chapter; or

     (4) A retailer knows or has reason to know that the tax imposed by this act on motor fuel has not been paid and is or will be consumed in a nonexempt use.

     2. The pumps may be sealed until all reports are filed and the tax, penalties, and interest imposed by this chapter are paid in full, the license required by this chapter is obtained, and the bond, letter of credit or cash deposit in the amount determined by the director of revenue is provided.

     142.189. A licensee against whom assessment is made pursuant to section 142.156 or 142.185 may have the decision of the director of revenue reviewed by the administrative hearing commission.

     142.200. It is hereby made the duty of the attorney general of the state of Missouri to render all necessary assistance to the director of revenue in the enforcement of the provisions of sections 142.010 to [142.350] 142.617 and for such purpose any and all civil suits and actions for the enforcement of any provision of sections 142.010 to [142.350] 142.617 may be brought in the name of the state of Missouri at the relation of the director of revenue, and for such purpose, the attorney general is hereby authorized and empowered to employ such counsel and special attorneys as may in his judgment be necessary and any expenses so incurred by the attorney general in his employment of counsel and in the enforcement of any of the provisions of sections 142.010 to [142.350] 142.617 shall be chargeable against and paid out of funds appropriated for such purpose.

     142.210. It is expressly provided that all of the remedies and prosecutions of the state provided in sections 142.010 to [142.350] 142.617 shall, except as otherwise provided, be cumulative, and that no action taken by the state, whether civil or criminal, shall be or be construed to be an election on the part of the state or any of its officers to pursue any remedy or prosecution provided hereunder to the exclusion of any other remedy or prosecution for which provision is made in sections 142.010 to [142.350] 142.617.

     142.220. 1. Every person other than a [distributor] position holder or licensed supplier who shall have purchased motor fuel in this state and shall have paid the tax imposed in section 142.020 on such motor fuel shall be entitled to a refund of the amount of tax for each claim, when such tax has been paid by him on any such motor fuel which is lost or destroyed through theft, leakage, fires, explosion, lightning, flood, storm, or other casualty, except evaporation, shrinkage, or unknown cause.

     2. Such person shall notify the director of revenue in writing of such loss or destruction and the amount of motor fuel lost or destroyed within ten days from the date of discovery of such loss or destruction, and within thirty days after such notice, shall file with the director of revenue an affidavit sworn to by the person having immediate custody of such motor fuel at the time of such loss or destruction, setting forth in full the circumstances and amount of the loss or destruction and such other information with respect thereto as the director of revenue may require.

     3. In the event that the director of revenue is satisfied that the fuel was lost or destroyed as claimed, he shall cause the amount of the tax paid by such person to be refunded by a requisition upon the commissioner of administration for a warrant on the state treasury for the amount due such person.

     142.230. 1. All motor fuels [distributed or] delivered or sold in this state by any person shall be presumed to have been sold for use in [propelling] operating motor vehicles upon the public highways of this state.

     2. Any person who shall buy and use motor fuel for any purpose whatever, except in the operation of motor vehicles upon the highways of this state, who shall have paid the license tax required by section 142.020 to be paid, either directly or indirectly through the amount of such tax being included in the price of the fuel, shall be reimbursed and repaid the amount of the tax, upon presenting a claim for the amount of the tax paid to the director of revenue.

     3. The claim to the director of revenue shall be in the form of [an affidavit] a declaration, stating the purpose for which the fuel was used, and shall be supported by the original sales slip or invoice covering the purchase of the fuel. The term "original sales slip or invoice", as used in this subsection, shall mean the top copy and not any duplicate original or carbon copy of the invoice or sales slip. The original sales slip or invoice must bear the following legend: "This is customer's invoice", or some similar legend, and shall in addition contain the following information:

     (1) Date of sale;

     (2) Name and address of purchaser, which must be the name of the claimant;

     (3) Name and address of seller;

     (4) Number of gallons purchased and price per gallon;

     (5) Missouri motor fuel tax, as a separate item.

     4. If an original invoice is lost or destroyed, a statement containing all of the information prescribed in subsection 3 of this section shall accompany the claim for refund, and such statement shall also set forth the date of delivery, the serial number of the invoice, number of gallons of motor fuel purchased, and the name of the [distributor] supplier or retailer from whom purchased; and if the director of revenue finds that the claim is otherwise regular, he may allow such claim for refund.

     5. The forms upon which claims are to be made shall be prescribed by the director of revenue, and he shall keep the clerks of the county commissions and the comptroller of the city of St. Louis supplied with quantities of such forms.

     6. No claim for refund of motor fuel tax under this section shall be allowed unless the supporting original invoice or sales slip is marked paid by the seller. [and indicates on its face that the purchaser at the time of purchase declared to the seller of such motor fuel his intention to use the motor fuel purchased for purposes other than the propelling of motor vehicles upon the public highways of this state, and declared his intention to claim a refund of the tax paid as part of the purchase price of the fuel. As evidence of this declaration of intention, the seller of the fuel, at the time of the sale, shall indicate, by stamp or otherwise, on the face of the original invoice or sales slip, a certification that such declaration of intention was made. The certification shall be in substantially the following form:

     "The undersigned, as agent for ................, the seller, hereby certified that the purchaser of the motor fuel invoiced, which this statement is stamped on, written on, or otherwise attached to, at the time of purchase expressly declared his intention to use such motor fuel for a purpose other than propelling motor vehicles upon the public highways of this state, and declared his intention to file a claim for refund of the tax included in the purchase price.

                                   ..............................

                                   Agent for Seller"]

     7. All applications for refunds under this section, except for applications for refunds for taxes paid on fuel specifically compounded for use in reciprocating aircraft engines, shall be filed with the director of revenue within one year of the date of purchase, as shown on the original invoice or sales slip. Upon the receipt and approval of such [affidavit] application and invoice or sales slip, the director of revenue shall cause the amount of the tax that such claimant paid to be refunded by a requisition upon the commissioner of administration, supported by the claim, for a warrant upon the state treasurer, payable to the claimant. The warrant shall be paid by the treasurer out of any funds appropriated by the general assembly for such purpose.

     8. Any person who makes any false [affidavit] declaration in any claim or invoice filed with the director of revenue, or who shall knowingly file with the director of revenue any [affidavit] claim or invoice containing any false statement[, or collects] which results in or causes him to be paid [to him] a refund without being entitled to such a refund, shall forfeit the full amount of the claim and shall be prohibited the recovery of any claim for refund upon motor fuel purchased within one year after such violation.

     142.240. 1. Where, in any case, it appears to the satisfaction and approval of the director of revenue that any person, licensed and bonded in the state of Missouri, as a motor fuel [distributor] position holder, permissive position holder or supplier, has paid to the state of Missouri, any motor fuel license tax in error, then, in that event, the director of revenue is hereby authorized and empowered to certify to the commissioner of administration a requisition for a warrant in favor of such person, for such sum or sums erroneously paid to the state of Missouri, and the treasurer of the state is hereby authorized and required to accept and pay the same out of any funds appropriated for refund purposes; or the director of revenue may elect, and is hereby authorized and empowered, in lieu of such warrant, to permit the deduction of such overpayments of motor fuel tax from subsequent reports as a credit against and upon any motor fuel tax which may thereafter be due and payable to the state of Missouri by such person.

     2. No refunds shall be made under the provisions of this section except upon a written claim therefor setting forth the circumstances by reason of which such refund shall be allowed. The claim shall be in such form as the director of revenue shall prescribe and shall be sworn to by the claimant, and filed with the director of revenue within [five] three years from the date of payment of the taxes illegally or erroneously collected.

     142.245. If the director determines that the tax, penalty, interest or fee required by this chapter has been paid more than once, or has been illegally or erroneously collected or computed, the director shall set forth that fact in the department's records. The excess shall be credited against any amount then due from the licensee, if any, and the balance refunded to such licensee or his successor administrators, executors or assigns from funds appropriated for this purpose. No credit or refund shall be allowed after three years from the date of overpayment unless the licensee, within three years, files with the director a written claim for credit or refund. The claim shall state the specific grounds on which it is based, and any refund resulting from such claim shall be subject to the same limitations and shall be refunded in the same manner as prescribed in section 142.230.

     142.250. 1. Any motor fuel taxes illegally or erroneously collected, or any interest or penalty thereon collected without authority, or any sum excessively or wrongfully collected, or any refund required to be made under the provisions of sections 142.010 to [142.350] 142.617 which shall be denied or withheld wrongfully, may be recovered by the person paying the same in a suit at law against the state of Missouri whether or not such taxes, interest or penalty have been paid voluntarily or under protest.

     2. The circuit court of Cole County shall have original jurisdiction of any suit or proceedings against the state of Missouri for the recovery of any such sums.

     3. Such suit shall be commenced within three years from the date of the payment of the sum or of final rejection of the claim by the director of revenue.

     4. The consent of the state of Missouri is hereby given to the institution, maintenance, and prosecution to final judgment of any and all such suits or proceedings.

     5. In the event any person bringing such a suit shall recover a judgment against the state of Missouri, when the judgment becomes final and person bringing the suit shall cause the clerk of the court to file a certified copy of the final judgment with the director of revenue who shall issue a requisition upon the commissioner of administration for a warrant to pay the judgment, which warrant when issued shall be paid from funds appropriated by the general assembly for such purposes.

     142.260. 1. Every person, whether engaged in interstate commerce or intrastate commerce, transporting motor fuel by whatever manner from a point outside this state to any point in this state, from a point inside this state to any point outside this state or between any points within this state other than to refineries, or to boat, barge, or pipeline terminals, who is not a licensed [distributor] position holder, permissive position holder or supplier shall report to the director of revenue on forms prescribed by said director of revenue, all deliveries of motor fuel from points without the state to points within this state.

     2. Such reports shall cover monthly periods and shall show:

     (1) The name and address of the person to whom the deliveries of motor fuel have actually and in fact been made;

     (2) The name and address of the originally named consignee, if motor fuel has been delivered to any other than the originally named consignee;

     (3) The point of origin, the point of delivery, the date of delivery, and the number and initials of each tank car and the number of gallons contained therein, if shipped by rail;

     (4) The name of the boat, barge, or vessel, and the number of gallons contained therein, if shipped by water;

     (5) The license number of each tank truck and the number of gallons contained therein, if transported by motor truck;

     (6) The manner, if delivered by other means, in which delivery is made; and

     (7) Such additional information relative to shipments of motor fuel as the director of revenue may require.

     [3. Every person, whether engaged in interstate commerce or intrastate commerce, transporting motor fuel from a point within this state to a point without the state, who is not a licensed distributor in this state, shall report to the director of revenue on forms prescribed by him, all motor fuel transported from within the state to points without the state.

     4. Such reports shall cover monthly periods and shall show:

     (1) The name and address of the person from whom said fuel was obtained in this state;

     (2) The name and address of the person to whom said fuel was actually delivered in the other state;

     (3) The name and address of the originally named consignee, if the motor fuel has been delivered to any other than the originally named consignee;

     (4) The number and initials of each tank car and the number of gallons contained therein, if shipped by rail;

     (5) The name of the boat, barge, or vessel, and the number of gallons contained therein, if shipped by water;

     (6) The license number of each tank truck and the number of gallons contained therein, if transported by motor truck;

     (7) The manner, if delivered by other means, in which delivery is made; and

     (8) Such additional information relative to shipments of motor fuel as the director of revenue may require.

     5. If any person included within the terms of subsections 1 and 3 of this section shall fail to make the reports required of him, it shall thereafter be unlawful for any distributor, after being notified by the director of revenue of the failure of such person to make reports, to accept delivery of the fuel from, or make any delivery of fuel to, such person, and any distributor who does shall be subject to having his license canceled as provided in section 142.120. The notice herein provided may be given by mail and it shall be presumed, until the contrary is shown, that such notice was received by the addressee within three days after it was placed in the mail. Thereafter, if said person shall make the delinquent reports, the director of revenue shall so notify the distributors to whom the notices of failure were sent, and such distributors may again accept delivery of fuel from or make delivery of fuel to any such person.

     6. In addition to the foregoing, every person owning or operating a boat, barge, or pipeline terminal in this state, shall monthly make an accounting to the director of revenue on forms prescribed or approved by the director of revenue of all motor fuel delivered to or withdrawn from such terminal.

     7. The reports required in this section shall be for information purposes only, and shall be filed with the director of revenue within time allowed for distributor's reports.]

     3. Diversions shall be handled as follows:

     (1) The director shall promulgate rules for relief in a case where a shipment of motor fuel is legitimately diverted from the represented destination state after the shipping paper has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping paper;

     (2) The relief rules shall include a provision requiring the shipper, the transporter, or an agent of either to provide notification before the diversion or correction to the director if an intended correction is to occur, that a verification number be assigned and manually added to the face of the terminal-issued shipping paper, and the relief provision shall be consistent with the refund provision of sections 142.010 to 142.617;

     (3) In the event a verification number cannot be obtained prior to the diversion, the shipper, the transporter, or an agent of either must notify the director by no later than the next business day after the diversion occurred, receive a verification number and see that the number is reflected on the shipping papers and any required reports;

     (4) The relief provisions shall establish a protest procedure so that any person found to be in violation of sections 142.010 to 142.617 may establish a defense to any civil penalty imposed under sections 142.010 to 142.617 for violation of such section upon establishing substantial evidence satisfactory to the director that the violation was the result of honest error made in the context of good faith and reasonable effort to properly account for and report fuel shipments and taxes.

     142.270. 1. Every person included within the terms of subsections 1 and 3 of section 142.260 shall, before engaging in said activities, register with the director of revenue. The director of revenue shall thereupon issue to such person a serially numbered transportation license.

     2. Every person included within the terms of subsection 1 of section 142.260, who transports motor fuel in a vehicle upon the public highways of this state for purposes other than use and consumption by himself, shall not make delivery of such motor fuel to any person in the state other than a licensed [distributor] supplier or position holder except where the tax imposed by sections 142.010 to [142.350 on the receipt of the motor fuel so transported] 142.617 has been [charged or collected by the parties and under the circumstances described in paragraph (e), subdivision (8) of section 142.010] paid.

     3. Every person included within the terms of subsection 3 of section 142.260, who transports motor fuel in a vehicle upon the public highways of the state for purposes other than use and consumption by himself, shall not on the journey carrying [said] the motor fuel to points outside this state make delivery of such fuel to any person in this state.

     4. Every transporter of motor fuel included within the terms of subsections 1 and 3 of section 142.260, who transports motor fuel upon the public highways of this state for purposes other than use and consumption by himself, shall, at the time of registration, list with the director of revenue a description of all vehicles to be used on the highways of this state in transporting motor fuel from points without to points within this state and from points within to points without this state.

     5. The description shall be such as may be required by the director of revenue including the carrying capacity of the vehicle. Where the vehicle is of a tractor-trailer type, the trailer shall be the vehicle to be described. When additional vehicles are placed in service or when a vehicle previously listed is retired from service, the director of revenue shall be notified within ten days of such change so that the listing of said vehicles may be kept accurate. [Each vehicle so listed shall be assigned an identifying number.]

     6. The transporter shall, at all times, have painted on the rear of said vehicle the following: "Missouri Transportation License No. .... Vehicle No. ....". In said blank spaces shall be shown the number of the transportation license [and the] number assigned to the vehicle by the director of revenue. All safety markings shall be in conformity with regulations promulgated by the director of revenue.

     7. The operator of such vehicle shall at all times, when so engaged in transporting motor fuel upon the highways, have with him [an invoice or manifest] the shipping document issued by the terminal operator or the bulk plant operator of the facility where the motor fuel was obtained showing the origin, quantity, nature and destination of the motor fuel being transported.

     8. It shall be unlawful for any person to transport motor fuel in a vehicle with a total tank capacity of eight hundred fifty gallons or more upon the public highways from any point in this state to another point in this state without displaying his [distributor or Missouri transportation] license number. The intent of this section is to require a [distributor's] supplier's, position holder's, permissive position holder's license or a Missouri transportation license for any person or his agent acting in his behalf and operating a vehicle for the purpose of delivering motor fuel within the boundaries of this state and such a vehicle has a total tank capacity of eight hundred fifty gallons or more.

     142.280. 1. Every person included within the terms of subsection 1 of section 142.260 who transports motor fuel in a vehicle upon the public highways of this state in a vehicle having a total tank capacity less than eight hundred fifty gallons shall be liable, except as provided in subsection 3, to the state for a penalty equal to the rate provided in section 142.025 on all motor fuel transported into this state and delivered to any person other than a licensed [distributor] supplier or position holder.

     2. Every person included within the terms of subsection 3 of section 142.260 who transports motor fuel in a vehicle upon the public highways of this state shall be liable, except as provided in subsection 3 of this section, to the state for a penalty equal to the rate provided in section 142.025 on all motor fuel received by him for transportation to a point without the state, which is not in fact transported to a point without the state, but which is delivered to any person in this state, other than a licensed [distributor] supplier or position holder.

     3. In computing any liability of such transporter, there shall be excluded all deliveries of motor fuel where the tax imposed by this law has been charged or collected by the [parties] position holder or supplier; and [under the circumstances described in paragraph (e), subdivision (8), of section 142.010; also] there shall be excluded deliveries of motor fuel exempted from being used in computing the tax by section 142.030.

     142.290. 1. [Transporters of motor fuel, who are by section 142.280 made liable for a penalty for misdelivery of such motor fuel, shall in addition to registering and receiving a license, file with the director of revenue a corporate surety bond payable to the state and conditioned upon the payment of all sums for which said transporter may become liable under sections 142.010 to 142.350. The surety on said bond shall be a company licensed to engage in such business in this state and approved by the director of revenue, and the obligation of said bond shall be in a sum not less than two thousand dollars, nor more than fifteen thousand dollars, and in such amount as will protect the state, to be determined by the director of revenue.

     2.] It shall be unlawful for any [such] transporter to transport motor fuel in a vehicle upon the highways of this state without filing [such] a bond as provided under section 142.100.

     [3.] 2. In the event the principal of the bond of any such transporter shall be impaired by any payment, judgment, or liability accruing, the director of revenue may require a new bond, and if not filed within ten days of the demand thereof the license of such transporter shall be canceled and it shall be unlawful for him to thereafter transport motor fuel. Such demand shall be in writing and shall be sent by registered or certified mail to the address of said transporter as shown upon his license.

     [4.] 3. In the event any such transporter shall become liable to the state under section 142.280, the director shall prepare a statement showing:

     (1) The name, address and license number of the transporter and the date of the license;

     (2) The number of gallons of motor fuel disposed of in this state in violation of section 142.280, excepting those gallons excluded in computing the amount for which said transporter is liable;

     (3) The amount of the penalty and interest at the rate determined under section 32.065, RSMo, owed to the state by such transporter;

     (4) The name and address of said transporter's surety and the amount of the bond.

     [5.] 4. Said statement shall be dated and signed by the director of revenue and he shall transmit a copy of the same to the attorney general.

     [6.] 5. The attorney general shall thereupon commence an action to enforce payment of the amount of the penalty due, and in any such action said statement as made by the director of revenue shall be admissible in evidence and shall constitute prima facie evidence of the facts stated therein.

     [7.] 6. The action may be brought in the same manner and place, against the transporter and his surety or either of them, without joining them as codefendants, as is provided in cases for suits upon tax assessments.

     142.295. 1. No person shall operate a waterway or pipeline terminal in this state at which motor fuel is stored or handled unless he is the holder of a valid terminal license issued by the state director of revenue for each such terminal. Notwithstanding terminal storage or any part thereof is leased or assigned for the use of others or in the event of pooled or commingled storage the person who has charge of the physical operations thereof shall be deemed the terminal operator responsible for compliance with this section unless the leased, assigned, pooled or commingled storage is covered by a terminal operator's license obtained by and in the name of one of the other parties to the terminaling arrangement who shall then be deemed to be the operator responsible for compliance with the requirements of this section with respect to the storage and operations covered thereby.

     2. The application for a terminal license shall be in writing and shall contain such information as the director of revenue may reasonably require to enable him to have full information concerning the extent of all storage, operations and activities to be carried on under the license.

     3. No terminal license shall be issued or continued in force unless the licensee maintains on file with the director of revenue a surety bond with like qualifications as are required in [sections 142.010 to 142.350] section 142.100 for a [distributor's] position holder or supplier's bond[, in a penal sum to be fixed by the director of revenue at not less than five thousand dollars nor more than fifty thousand dollars. Notwithstanding the limitation as to the amount of any bond fixed by sections 142.010 to 142.350, if a taxpayer:

     (a) Becomes delinquent in the payment of any tax, or

     (b) Tenders a check in payment of tax which check is returned unpaid because of insufficient funds, the director may demand an additional bond of such taxpayer in an amount necessary, in the judgment of the director, to protect the revenue of the state. Provided, that the penal sum of the additional bond and the bond furnished under the provisions of the law requiring such bond, may not, in total amount, exceed three months' tax liability all conditioned that the].

     4. The licensee [will] shall keep available for examination by the director of revenue during reasonable business hours true and correct detailed records as prescribed or approved by the director of revenue of all storage, operations and transactions at the covered terminal during the preceding [five-year] three-year period and will each month, within the time required under sections 142.010 to [142.350] 142.617 for the filing of monthly reports by [distributors] licensees, file with the director of revenue in writing full inventory control reports in such detail as is prescribed or approved by the director of revenue accounting for all motor fuel on hand at the terminal at the beginning of the covered month, the quantities put into terminal storage or handled through the terminal during the month, the quantities withdrawn, delivered, shipped or used from terminal stock or through-put during the covered month and the closing inventory for the covered month. More than one terminal may be covered by one bond [and if the person filing a terminal report is a distributor licensed under sections 142.010 to 142.350 he may have his obligation under this section included in his distributor's bond and if in his distributor's motor fuel tax report for the covered month withdrawals from the terminals are detailed as required by the director of revenue they need not be detailed in the terminal report]. If a position holder is also licensed as a terminal operator, motor fuel withdrawals from the terminal need only be as detailed as required by the director of revenue on the position holder's monthly report. The withdrawals need not be detailed in the terminal report.

     [4.] 5. The monthly inventory control reports herein required shall be for information purposes only, except that if any report fails to account for all gallonage stored or handled during the covered month any deficiency beyond actual and reasonable terminal shrinkage and handling loss shall be presumed to have been received in this state by the terminal operator and he shall forward to the director of revenue with the terminal report a remittance in the amount of the motor fuel tax thereon. The provisions of section 142.180 apply to any amount of tax which becomes due under this section.

     [5.] 6. The director of revenue may require as to any waterway or pipeline terminal that all deliveries to the terminal, unless measured by meters, be measured by adequate tank gauging before and after delivery and all withdrawals, shipments, deliveries or use from the terminal stock or through-put (other than shipments via railroad tank car) be measured by registering meters which may be examined and the accuracy of which may be calibrated by or under the supervision of the director of [revenue] the department of agriculture or [his] the director's authorized representative, without cost to the operator, with such frequency as the director of revenue may reasonably require. All receipts and deliveries, when such receipts and deliveries are measured without the benefit of meters but by tank gauging, shall be accurately reported to the director of revenue by furnishing, on prescribed forms, the results of measurement for each receipt or delivery.

     [6.] 7. Any person who fails to obtain a terminal license as required by this section or who fails or refuses to file a monthly inventory control report as required by this section [or who keeps any fraudulent terminal record or who files a fraudulent report covering any terminal or who], if metered measurement is required by the director of revenue, and except as to an emergency during which any metering device is inoperative, accepts or causes any delivery of motor fuel to the terminal or makes or authorizes any withdrawal, shipment or delivery from terminal stock or through-put not measured and recorded as required shall be deemed guilty of a misdemeanor and upon conviction shall be fined not less than one hundred dollars nor more than one thousand dollars or in the case of an individual shall undergo imprisonment in the county jail for not more than six months or both.

     8. Any person who keeps fraudulent terminal records or files a fraudulent report covering any terminal shall be deemed guilty of a class D felony.

     [7.] 9. The remedy of injunction and other relief against unlicensed operation as a [distributor] position holder, permissive position holder or supplier, provided in subsection 7 of section 142.340, shall be available to prevent any person from operating a waterway or pipeline terminal in this state without being licensed as required in this section or without otherwise complying with all the provisions of this section.

     142.300. 1. The director of revenue shall [prescribe and publish all needful] make such reasonable rules and regulations in accordance with chapter 536, RSMo, as are necessary to carry out the provisions [for the enforcement] of sections 142.010 to [142.350] 142.617.

     2. The director, the director's authorized agents and other state agencies shall have full authority in enforcing the provisions of this chapter.

     142.330. The records and papers in the office of the director of revenue pertaining to any person holding a license under sections 142.010 to [142.350] 142.617 that are over three years old may be destroyed; except the records and papers over three years old pertaining to persons who are indebted to the state of Missouri for any tax, penalties or interest, shall not be destroyed until the amounts due have been paid, or until the amounts due shall have been sued for and reduced to a final judgment.

     142.340. 1. Except as herein otherwise provided any [distributor] licensee who shall fail, neglect or refuse to make the returns or statements, and to pay over the license taxes as herein prescribed, or who shall refuse to keep true and correct records and books and accounts required by sections 142.010 to [142.350] 142.617, or who shall refuse to permit the director of revenue to examine the books, records, papers, receipts, invoices, storage tanks and any other equipment of such distributor, pertaining to the handling of motor fuel, the receipt of which is subject to a license tax by the provisions of sections 142.010 to [142.350] 142.617 or any person who shall use any motor fuel knowing that the license tax thereon has not been paid, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not less than one hundred dollars and not more than one thousand dollars, or, in the case of an individual, shall undergo imprisonment in the county jail for a term not to exceed six months or both.

     2. If any person or any officer, agent, employee or representative of any person, who shall receive or collect as a part of the purchase price of motor fuel any money as license taxes imposed under the provisions of sections 142.010 to [142.350] 142.617 on motor fuel with respect to which he has not paid such tax as herein provided, shall willfully fail to pay the same to the director of revenue at the time or times required by sections 142.010 to [142.350] 142.617, he or it, as the case may be, shall be guilty of embezzlement of public money, the property of the state of Missouri, and on conviction thereof shall be imprisoned in the state prison for not less than two years nor more than five years, or fined not less than one hundred dollars, nor more than one thousand dollars, or both.

     3. Any person who makes an oath before the director of revenue, required to be made under the provisions of sections 142.010 to [142.350] 142.617, or who makes or files any affidavit, certificate, or verified statement or return, required or permitted to be made and filed under the provisions of sections 142.010 to [142.350] 142.617, or who, upon oath, or affidavit, or verified statement or return, shall swear, or affirm willfully, corruptly and falsely touching a matter material to the subject matter of such oath, or affidavit or verified statement or return, shall be deemed guilty of a misdemeanor and on conviction thereof shall be imprisoned in the county jail not to exceed one year or may be fined not less than fifty dollars, nor more than one thousand dollars, or both.

     4. [Except as otherwise permitted herein, any person purchasing motor fuel from any distributor tax-exempt for export, who shall with intent to evade payment of the tax imposed in section 142.020 use or permit to be used any of such motor fuel in this state or shall sell any of the same in this state, except for export, satisfactory proof thereof being furnished at the time and in the manner prescribed by the director of revenue, shall be guilty of a misdemeanor and in the event of conviction thereof, be punished by a fine of not less than five hundred dollars, nor more than ten thousand dollars, or imprisonment in the county jail for a term of not less than thirty days or not more than one year, or both such fine and imprisonment.

     5.] Any person violating any of the provisions of sections 142.010 to [142.350] 142.617 for which a specific penalty is not provided, or any member of any firm or officer of any corporation knowingly suffering or permitting such firm or corporation to violate any of such provisions of sections 142.010 to [142.350] 142.617, or any agent, employee or representative of such person, firm or corporation, who violates or aids or assists in the violation of any of such provisions of sections 142.010 to [142.350] 142.617 shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than [twenty-five] one hundred dollars, nor more than [one] ten thousand dollars, to which may be added imprisonment [in the county jail] for not less than ten days nor more than [three] six months.

     [6.] 5. Any person, not a licensed [distributor] position holder or supplier, who shall sell or purchase, acquire or otherwise come into possession in this state for purpose of resale any motor fuel on which the tax has not been paid or assumed by a licensed [distributor] position holder or supplier, with the intent to evade the payment of the tax on the motor fuel so sold, or purchased or otherwise acquired, shall be guilty of a class A misdemeanor and shall upon conviction be fined not less than [fifty] one hundred dollars, nor more than [one] ten thousand dollars, or be imprisoned in the county jail for not more than one year, or both.

     [7.] 6. When any person, required to file a bond and/or secure a license under the provisions of sections 142.010 to [142.350] 142.617, shall fail or refuse to file with the director of revenue a bond and to secure such license or when any person whose bond has been canceled and his license revoked, shall continue operating as a [distributor] licensee, then such person shall be notified by the director of revenue, either by registered or certified mail or in any statutory manner, of such failure to comply with the provisions of sections 142.010 to [142.350] 142.617, and if such person does not within five days after the serving of such notice file the required bond and secure the required license provided for in sections 142.010 to [142.350] 142.617, then the director of revenue is directed to request the attorney general to institute proceedings in the circuit court of any county or city in which such person is doing business and to enjoin such person, as in sections 142.010 to [142.350] 142.617 defined, from the further sale of motor fuels in this state, either temporarily or permanently, or for such injunction or dissolution of the business being conducted by such person and the settlement or winding up of such person's affairs or for any or all of said remedies combined and for such other decrees and relief as the court shall deem advisable, and the attorney general may apply for a receiver for such person to take over and hold the properties of such person, including real estate, buildings, tanks, trucks and other equipment so used by such person in the sale of motor fuels and to sell the same upon order of court to satisfy any claim for unpaid taxes and penalties the state may have against such person by reason of the failure to comply with provisions of sections 142.010 to [142.350] 142.617. In the event the court appoints a receiver for any such person, the director of revenue may be appointed as such receiver, or any other person may be appointed in the discretion of the court. The compensation paid to any receiver appointed shall in all cases be fair and reasonable and, when approved by the court, shall be paid out of any assets which may be in the hands of the receiver.

     [8.] 7. In case any person acting as a [distributor] position holder or supplier is a corporation, then the officer or officers, agent or agents, employee or employees, of such corporation responsible for any act of such corporation, or failure of such corporation to act, which act or failure to act constitutes a violation of any of the provisions of this law as enumerated above, shall be punished by such fine or imprisonment, or by both such fine and imprisonment as herein provided.

     142.345. 1. No person shall operate or maintain a motor vehicle on any public highway in this state with motor fuel contained in the fuel supply tank for the motor vehicle that contains dye as provided for under subsection 2.

     2. This section does not apply to:

     (1) Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state that permits introduction of dyed motor fuel of that color and type into the motor fuel tank of highway vehicles; or

     (2) Uses of dyed fuel on the highway which are lawful under the U.S. Internal Revenue Code and regulations thereunder as set forth in this act unless otherwise prohibited by this act. If dyed fuel is lawful under federal law for highway use, but not allowed under this act the person using the fuel will not be subject to penalties provided that the motor fuel tax has been paid on the dyed fuel.

     3. Any person who knowingly violates or knowingly aids and abets another to violate the provisions of this section with the intent to evade the tax levied by this chapter shall be guilty of a class A misdemeanor.

     4. A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be:

     (1) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.

     (2) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the terminal bulk transfer system and is not sold from a retail pump posted in accordance with the requirements of subdivision (3) of this subsection; and

     (3) Posted by a retail dealer on any retail pump where he sells dyed diesel fuel for use by his buyer. The form of notice required under this subsection shall be provided at the time of removal or sale and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.

     142.350. The funds herein provided for the construction of state highways shall be distributed between the higher type roads (herein referred to as the primary system) and the other state roads (herein referred to as the secondary system) on the basis now prevailing, that is, forty-eight and eight-tenths percent to the primary system and fifty-one and two-tenths percent to the secondary system, and such basis of distribution shall be continued until one of these systems shall have been completed, and thereafter all of the funds provided for construction purposes shall be used in the construction of the roads of the remaining system; provided, however, that such sums as the commission shall determine are necessary each year to reimburse counties and other civil subdivisions for state highways constructed wholly or in part at their expense and accepted by the commission, and such sums as in the judgment of the commission shall be necessary for maintenance of state highways shall first be deducted from the funds herein provided for before distribution between the primary and secondary system for construction purposes is made; provided further, that sufficient funds to provide for the payment of principal and interest on outstanding state highway bonds as now required by law shall be available from revenue under the provisions of existing laws or under sections 142.010 to [142.350] 142.617 before any distribution of funds is made as herein provided.

     142.617. The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of interstate fuel taxes levied pursuant to sections [142.362 to 142.621] 142.010 to 142.617. The director of revenue may adopt rules pursuant to section [142.621] 142.300 to implement the agreement for collection and refund of interstate fuel taxes and other fuel tax agreements. The reporting requirements, as provided in the agreement, shall take precedence over the reporting requirements provided in this chapter. Where the agreement and this chapter address the same matters, the provisions of the agreement shall take precedence. A current copy of the agreement shall be maintained by the department of revenue.

          [142.362. As used in sections 142.362 to 142.621, the following terms mean:

          (1) "Alternative fuel", LP gas, natural gas or electricity;

          (2) "Director", the director of revenue of the state of Missouri;

          (3) "Distributor", any person who first receives motor fuel or special fuel within this state within the meaning of the word "received" as defined in subdivision (8) of this section including users whose monthly purchases within this state are sixty thousand gallons or more of special fuel, except that a person may bring special fuel into this state in the usual and ordinary fuel supply tank attached to the engine of a motor vehicle without becoming a distributor and without liability for any tax imposed thereunder unless such person is an "interstate special fuel user";

          (4) "Highway", every way or place of whatever nature generally open to the use of the public as a matter of right, for the purpose of vehicular travel, notwithstanding that the same way be temporarily closed for the purpose of construction, maintenance, repair or reconstruction;

          (5) "Interstate special fuel user", any person who operates a special fuel powered truck with a licensed gross weight exceeding twenty-six thousand pounds that travels from this state into another state or from another state into this state. Any person who operates a commercial vehicle with an apportioned registration license shall also be licensed as an "interstate special fuel user";

          (6) "Motor vehicle", all vehicles, except those operated on rails and except farm tractors, which are used or designed for use in the transportation of a person or persons or property upon highways;

          (7) "Person", any natural person, fiduciary, partnership, association or corporation, municipal corporation, county or other political subdivision;

          (8) "Received", for the purposes of determining liability of payment of tax imposed in sections 142.362 to 142.621, special fuel shall be deemed to be "received" as follows:

          (a) Special fuel refined at a refinery in this state and placed in tanks thereat, or special fuel transferred from a refinery or from a boat, barge or pipeline terminal in this state or transferred from points outside this state to a refinery, or to a boat, barge or pipeline terminal in this state and placed in tanks thereat, shall be deemed to be received, for the purpose of sections 142.362 to 142.621, at the time the same is withdrawn from such refinery or terminal storage for sale or use in this state or for transportation to destinations in this state other than further transfers to other refineries or boat, barge or pipeline terminals in this state, and not before. When withdrawn from such refinery or terminal storage as aforesaid, such special fuel shall be deemed to be received by the person who is the owner thereof immediately prior to the time of withdrawal, unless the same is withdrawn for delivery or transportation to the holder of an unrevoked distributor license, in which case such special fuel shall be deemed to be received by the distributor to whom the same is so delivered or transported;

          (b) Special fuel imported into this state other than that placed in tanks at a refinery, or a boat, barge or pipeline terminal in this state shall be deemed to be received at the time and by the person who is the owner of such special fuel immediately after the same is unloaded from the transportation equipment by which the same was imported, except that if any special fuel shall be used in this state directly from the equipment by which the same is imported, then such special fuel shall be deemed to have been received by the person who is the owner thereof at the time the same is brought into this state;

          (c) Special fuel produced, compounded, or blended in this state other than at a refinery, or a boat, barge or pipeline terminal shall be deemed to be received at the time and by the person who is the owner thereof when the same is so produced, compounded or blended;

          (d) Special fuel acquired in this state by any person other than as set out in paragraphs (a), (b) and (c) of this subdivision shall, unless the person from whom the same is acquired has paid or incurred liability with respect thereto for the tax imposed in section 142.372, or unless the same be exempt under the provisions of section 142.404, be deemed to be received by the person so acquiring at the time so acquired;

          (e) Special fuel shipped from without this state to within this state shall not be deemed to have been received by the person to whom delivery is made in this state if the seller is a licensed distributor in this state and has charged or collected the tax from the person to whom such special fuel is delivered unless the person to whom delivery is made is a licensed distributor and elects to be deemed to have received the special fuel. In this event such special fuel shall be deemed to have been received by such licensed distributor. For all other purposes of sections 142.362 to 142.621, the word "received" shall be given its usual and customary meaning;

          (9) "Special fuel", diesel fuel, liquefied petroleum gas and all other gases, liquids and substances used or suitable for use to propel motor vehicles except motor fuels or gasoline as defined in section 142.010;

          (10) "Use", the placing of special fuel into any receptacle on or attached to a motor vehicle. With respect to special fuel brought into this state in any such receptacle, "use" means the consumption of the special fuel in this state;

          (11) As used in this chapter "volume" shall mean number of gallons. "Power volume" means the amount of gallons. In the event special fuel which is not commonly sold or measured by the gallon is used in motor vehicles on the highways of this state, the director is authorized to assess and collect a tax upon such special fuel measured by the nearest power potential equivalent to that of one gallon of regular grade gasoline, and the determination of the director, of the power potential equivalent of such special fuel shall be prima facie correct.]

          [142.364. Persons and corporations which are not Missouri residents or Missouri corporations, who operate passenger buses, vans, or other motor vehicles in interstate commerce exclusively on a charter basis shall be liable for the tax imposed by sections 142.362 to 142.621 on special fuel purchased in Missouri at the time of purchase. No provision of sections 142.362 to 142.621, or any rules promulgated under sections 142.362 to 142.621, which imposes any duty or liability other than the payment of such tax on any special fuel user shall apply to persons and corporations described in this section.]

          [142.366. 1. The tax imposed by sections 142.362 to 142.621 shall not apply to passenger motor vehicles, buses as defined in section 301.010, RSMo, or commercial motor vehicles registered in this state which are powered by LP gas, natural gas or electricity, and for which a valid decal has been acquired as provided in this section. The owners or operators of such motor vehicles shall, in lieu of the tax imposed by sections 142.362 to 142.621, pay an annual alternative fuel decal fee as follows: seventy-five dollars on each passenger motor vehicle, school bus as defined in section 301.010, RSMo, and commercial motor vehicle with a licensed gross vehicle weight of eighteen thousand pounds or less; one hundred dollars on each motor vehicle with a licensed gross weight in excess of eighteen thousand pounds but not more than thirty-six thousand pounds used for farm or farming transportation operations and registered with a license plate designated with the letter "F"; one hundred fifty dollars on each motor vehicle with a licensed gross vehicle weight in excess of eighteen thousand pounds but less than or equal to thirty-six thousand pounds, and each passenger-carrying motor vehicle subject to the registration fee provided in sections 301.059, 301.061 and 301.063, RSMo; two hundred fifty dollars on each motor vehicle with a licensed gross weight in excess of thirty-six thousand pounds used for farm or farming transportation operations and registered with a license plate designated with the letter "F"; and one thousand dollars on each motor vehicle with a licensed gross vehicle weight in excess of thirty-six thousand pounds.

          2. Except interstate special fuel users as defined in section 142.362 and vehicles licensed under a reciprocity agreement as defined in section 142.617, the tax imposed by sections 142.362 to 142.621 shall not apply to motor vehicles registered outside this state which are powered by LP gas, natural gas or electricity, and for which a valid temporary alternative fuel decal has been acquired as provided in this section. The owners or operators of such motor vehicles shall, in lieu of the tax imposed by sections 142.362 to 142.621, pay a temporary alternative fuel decal fee of eight dollars on each such vehicle. Such decals shall be valid for a period of fifteen days from the date of issuance and shall be attached to the lower right-hand corner of the front windshield on the motor vehicle for which it was issued. Such decal and fee shall not be transferable. All proceeds from such decal fees shall be deposited as specified in section 142.412. Alternative fuel dealers selling such decals in accordance with rules and regulations prescribed by the director shall be allowed to retain fifty cents for each decal fee timely remitted to the director.

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

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

          5. The decal fee paid pursuant to subsection 1 of this section for each motor vehicle shall be transferable upon a change of ownership of the motor vehicle and, if the LP gas or natural gas equipment is removed from a motor vehicle upon a change of ownership and is reinstalled in another motor vehicle, upon such reinstallation. Such transfers shall be accomplished in accordance with rules promulgated by the director.

          6. It shall be unlawful for any person to operate a motor vehicle required to have an alternative fuel decal upon the highways of this state without a valid decal.

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

          8. Any person violating any provision of this section is guilty of an infraction and shall, upon conviction thereof, be fined five hundred dollars.

          9. Motor vehicles displaying a valid alternative fuel decal are exempt from the licensing and reporting requirements stated in sections 142.362 to 142.591.

          10. As used in this section, the term "LP gas" means liquefied petroleum gas as defined in section 323.010, RSMo.]

          [142.372. For the purpose of partially compensating the state for the use of its highways, a tax is imposed upon special fuel used in the propulsion of motor vehicles upon any highway within this state. The tax is imposed at the rate of eleven cents per gallon through March 31, 1992. The rate shall be increased to thirteen cents per gallon on April 1, 1992, to fifteen cents per gallon on April 1, 1994, and to seventeen cents per gallon on April 1, 1996. Beginning April 1, 2008, the tax shall again become eleven cents per gallon. This tax shall be collected and remitted to this state or paid to this state by distributors, measured by the volume of special fuel received.]

          [142.374. 1. Except as otherwise provided in this chapter, every interstate special fuel user shall be liable for the tax on special fuel used by them on highways of this state in the propulsion of motor vehicles leased to them to the same extent as special fuel used in motor vehicles owned by them.

          2. A lessor who is regularly engaged in the business of leasing for compensation motor vehicles he owns, without drivers, to carriers or other lessees, may be deemed to be the interstate special fuel user when he supplies or pays for the special fuel consumed in such vehicles and such lessor may be issued a license as an interstate special fuel user when application and bond have been properly filed and approved by the director. Any lessee may exclude such motor vehicles of which he is lessee from his reports and from his liabilities pursuant to this chapter, but only if the motor vehicles have been leased from a lessor holding a valid permit as an interstate special fuel user for the period in which such motor vehicles are operated.

          3. Every such lessor shall file with his application for an interstate special fuel user's license, one copy of the form of lease or service contracts he enters into with various lessees of his motor vehicles. When the interstate special fuel user license has been secured, the lessor shall make and assign to each motor vehicle he leases, a photocopy of the license to be carried in the cab compartment of the motor vehicle and on which shall be typed or printed on the back, the unit or motor number of the motor vehicle to which it is assigned and the name of the lessee. Such lessor shall be responsible for the proper use of the photocopy and for its return to him with the motor vehicle to which it is assigned.]

          [142.403. 1. For the privilege of receiving special fuel to be sold for use in propelling motor vehicles upon the public highways of this state, there is hereby imposed upon every person receiving special fuel in this state a license tax equal to the rate provided in section 142.372 on all special fuel received to be sold for use in propelling motor vehicles upon the public highways of this state. It shall be presumed that all special fuel received in this state is to be sold for use and shall be used in propelling motor vehicles upon the public highways.

          2. The distributor receiving special fuel in this state shall be liable for such license tax on the gross number of gallons of special fuel received by him as shown by invoices thereof less deductions in sections 142.362 to 142.621 provided for, and shall pay the license tax to the director of revenue.

          3. Every distributor who shall receive special fuel in this state shall, except as otherwise provided in section 142.404, upon selling such special fuel, add to the selling price of each and every gallon of such special fuel the per gallon amount of such tax and collect the same from the purchaser thereof. Thereafter, except as otherwise provided in section 142.404, if such special fuel is again sold the per gallon amount of the tax shall be added to the selling price of the fuel by any person who shall sell the same, and shall be collected from the purchaser, and so on, so that the ultimate consumer shall bear the burden of the tax as a part of the price of the special fuel he purchases.

          4. Every person purchasing special fuel in this state from any distributor or other person shall pay, except as otherwise provided in section 142.404, to the distributor or other person from whom such special fuel is purchased, the amount of the license tax which the distributor or other person is required by sections 142.362 to 142.621 to add to the selling price of the special fuel. It shall be presumed that all special fuel purchased by any person in this state is intended to be used and shall be used to propel motor vehicles upon the public highways of this state.

          5. All money collected by any distributor as a part of the sale price of special fuel, that is added to the selling price to cover the license tax required to be so added by sections 142.362 to 142.621 shall be and remain public money, the property of the state of Missouri, unless and until the distributor collecting such money shall pay to the director of revenue the license tax imposed upon him that is measured by the receipt of the fuel which he sold and upon which sale the money was collected.]

          [142.404. No special fuel tax shall, at the discretion of the seller, be imposed, charged or collected with respect to the following:

          (1) Special fuel exported by a licensed distributor from this state to any other state, territory, or foreign country, except in the usual and ordinary fuel supply tank connected with the engine of a motor vehicle leaving this state;

          (2) Special fuel used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways;

          (3) Special fuel received by any licensed distributor and thereafter lost or destroyed while such distributor is the owner thereof as a result of theft, leakage, fire, accident, explosion, lightning, flood, storm, act of war, or public enemy, or other like cause;

          (4) Special fuel sold for use in motor vehicles required to be licensed as an interstate special fuel user, in the operation of auxiliary equipment and not for the propulsion of such motor vehicles;

          (5) Special fuel sold for use exclusively in farm machinery as defined in subdivision (22) of subsection 2 of section 144.030, RSMo;

          (6) Special fuel sold for use as a home heating oil as defined in subdivision (23) of subsection 2 of section 144.030, RSMo;

          (7) Special fuel sold to railroad companies to be used exclusively for purposes other than propelling motor vehicles on the public highways.]

          [142.406. 1. Each distributor having received special fuel which is thereafter exported, sold, used, lost or destroyed, as set forth under subdivisions (1) to (6) of section 142.404, upon furnishing such proof as is required by section 142.584 or the director of revenue by regulation, shall be entitled to deduct from the gallonage on which his liability for payment of the special fuel tax would otherwise be computed all gallonage so exported, sold, used, lost or destroyed.

          2. Each distributor having received special fuel which is thereafter delivered to or for the account of another duly licensed distributor shall be entitled to deduct from the gallonage on which his liability for payment of the special fuel tax would otherwise be computed all gallonage so delivered and the distributor to or for whose account such delivery is made shall be deemed to have received such special fuel in this state.

          3. Deductions which shall be supported by exemption certificates shall be taken on the special fuel tax report for the month in which such certificates are obtained by the distributor. Deductions for special fuel lost or destroyed may be taken on any report rendered within sixty days after the discovery of such loss or destruction by the distributor or special fuel dealer.

          4. If the deductions to be taken by any distributor in any month shall exceed the gallonage on which the tax would otherwise be computed, the excess of such deduction may be taken on the next subsequent report. If the distributor is unable to take a tax credit, the director of revenue shall make a proper adjustment by way of a refund to such distributor by a requisition on the commissioner of administration for a warrant payable to such distributor for the amount due him.

          5. The director of revenue shall give credit or a refund to a distributor for overpayment. The director shall also give credit or a refund to a distributor for the tax on fuels on which the tax is paid to Missouri but which is consumed in another state and on which a fuel tax is paid to such other state. The director shall require and the distributor shall furnish adequate proof of such overpayment or of the distributor's payment to such other state. When such proof is furnished, the director shall give either a credit or a refund.]

          [142.412. The special fuel tax accrued in any calendar month shall be paid on or before the last day of the next succeeding month or as prescribed in section 142.515 to the director who shall promptly deposit all such revenue in the treasury to the credit of the motor fuel tax fund.]

          [142.422. 1. It is unlawful for any person to act as a distributor or interstate special fuel user without being licensed as such, except for owners of privately operated passenger vehicles exempt from the reporting requirements under this chapter. All licenses shall be valid until canceled, surrendered or revoked. However, as to a motor vehicle propelled by special fuel and operated in this state in the course of interstate traffic by an unlicensed interstate special fuel user, a single trip special fuel tax permit authorizing operation of such vehicle for a single trip through the state, or from a point on the border of this state to a point within and return to the border may be issued upon proper application and in a manner prescribed by the director. The fee for each permit shall be ten dollars and the permit shall be valid for a period of seventy-two hours and such permit shall be made available at official highway weight stations. This fee shall be in lieu of the tax required by section 142.521 and all reports required by sections 142.362 to 142.611.

          2. Each applicant for a license shall file with the director an application in such form and manner as the director prescribes, stating the name and address of the applicant, and such other information as may be required by the director. The application shall not be made under oath but shall contain or be accompanied by written declaration that it is made under the penalties of perjury.

          3. The application in proper form having been accepted for filing, and the other conditions and requirements of the chapter having been complied with, the director shall issue a license to the applicant.]

          [142.432. 1. Licenses issued hereunder shall be conspicuously displayed in the principal place of business of the distributor or interstate special fuel user. Interstate special fuel users shall display duplicate licenses at each location in this state and in each vehicle operating in this state.

          2. A single trip permit shall be issued for each vehicle for which application is made and the application fee for such permit shall apply only to the vehicle for which the permit is issued. Evidence of the issuance of such trip permit shall be furnished to the director, his authorized agents or any officer of the Missouri highway patrol upon demand.

          3. A licensee who operates a motor vehicle which uses special fuel on the highways of this state shall reproduce his license by any acceptable reproduction process that produces a clear copy and place a copy in the cab of each vehicle operated in this state, which copy shall be displayed to the director, his authorized agents or any officer of the Missouri highway patrol upon demand.]

          [142.442. 1. The director may refuse to issue a license or trip permit if he finds the application therefor:

          (1) Is filed by any person whose license or permit at any time theretofore has been revoked for cause by the director, or

          (2) Contains any misrepresentation, misstatement of material information required by the application, or

          (3) Is filed by some person as subterfuge for the real person in interest whose license or permit theretofore has been revoked for cause by the director, or

          (4) Is filed by any person who is delinquent in the payment of any fee, tax, penalty.

          2. Any applicant whose application for a license or trip permit has been refused by the director pursuant to the provisions of this section may seek review of the director of revenue's decision by the administrative hearing commission.]

          [142.452. 1. When any person ceases to be a licensee, by reason of discontinuance, sale or transfer of his business at any location, he shall notify the director in writing at the time the discontinuance, sale or transfer takes effect. The notice shall give the date of discontinuance and in the event of a sale or transfer of the business, the name and address of the purchaser or transferee. All taxes, penalties and interest not yet due and payable under the provisions of this chapter shall, notwithstanding such provisions, be due and payable concurrently with the discontinuance, sale or transfer and the licensee shall make a report and pay all taxes, penalties and interest and surrender to the director the license certificate issued to him, together with all duplicates and copies. Unless such notice has been given to the director, the seller and his surety shall be liable for the taxes, penalties and interest accruing against the transferee, but only to the extent of the value of the property transferred.

          2. The director may revoke the license of a person who refuses or neglects to comply with any provision of this chapter or any regulation pursuant to this chapter. Any person whose license is revoked may seek review of the director of revenue's decision by the administrative hearing commission.]

          [142.462. 1. No person required to be licensed as a distributor by this chapter shall be issued a license until the applicant has filed with the director a surety bond or other acceptable security on which the applicant shall be the principal obligor and the state the obligee and which bond or other surety amount shall be in the sum of approximately three times the average monthly tax estimated by the director to become due by such licensee except that the amount shall never be less than five thousand dollars nor more than one hundred thousand dollars. The surety shall be approved by the director and the bond or other type security shall be conditioned upon the licensee faithfully complying with the provisions of this chapter and the prompt filing of true reports and payments by the licensee of all tax due under this chapter, together with all penalties and interest thereon.

          2. No person required to be licensed as an interstate special fuel user by this chapter shall be issued a license until the applicant has filed with the director a surety bond or other acceptable security on which the applicant shall be the principal obligor and the state the obligee and which bond or other surety amount shall be in the sum of approximately three times the average monthly tax estimated by the director to become due by such licensee except that the amount shall never be less than five hundred dollars nor more than one hundred thousand dollars. The surety shall be approved by the director and the bond or other security shall be conditioned upon the licensee faithfully complying with the provisions of this chapter and the prompt filing of true reports and payments by the licensee of all tax due under this chapter, together with all penalties and interest thereon.

          3. Notwithstanding the limitation as to the amount of any bond fixed by law, if a taxpayer becomes delinquent in the payment of any tax or tenders a check in payment of tax which check is returned unpaid because of insufficient funds, the director may demand an additional bond of such taxpayer in an amount necessary, in the judgment of the director, to protect the revenue of the state.

          4. The total amount of bonds or other security required of a licensee shall be fixed by the director and may be increased or decreased by him as any time subject to the limitations imposed by sections 142.362 to 142.611, however the increases or decreases shall only occur in increments of one thousand dollars or more.

          5. If the liability upon a bond filed by a licensee with the director becomes discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the director any surety on a bond theretofore given has become unsatisfactory or unacceptable, the director shall require the licensee to file a new bond, with satisfactory sureties, in the same amount, and upon failure to do so, the director shall immediately revoke the license of that licensee.

          6. If a licensee fails or refuses to furnish additional bonds as required by the director within thirty days after written notice mailed to his address of record in the office of the director, his license shall immediately be revoked.

          7. A motor fuel distributor who is also licensed as a distributor under this chapter may, in lieu of furnishing a separate bond as required by this section, have the conditions of the bond furnished under section 142.100 extended to cover compliance with the responsibilities imposed upon him by this section.]

          [142.466. The director shall release a distributor from the bonding requirements of sections 142.100 and 142.462, after such distributor completes five consecutive years of satisfactory tax compliance, as determined by the director.]

          [142.472. Any surety on a bond furnished by a licensee pursuant to this chapter, upon written request to the director, shall be discharged from any liability to the state accruing on the bond after the expiration of sixty days from the date of filing of the request, but not from liability already accrued or accruing before the expiration of the sixty-day period. The director, upon receipt of such a request, shall promptly notify the licensee who furnished the bond in question. Unless the licensee, prior to the expiration of the sixty-day period, files a new bond satisfactory to the director, the director shall forthwith revoke the licensee's license.]

          [142.482. 1. Each licensee under this chapter shall make and retain for a period of not less than three years, such records as may be prescribed and deemed necessary by the director to substantiate compliance with this chapter. The director or his agents may examine the books, papers, records and equipment of any licensee or any other person dealing in, transporting or storing special fuel in order to determine whether the taxes due under this chapter are properly reported and paid.

          2. Each sale or transfer of special fuel that is delivered into the supply receptacle of motor vehicles shall be recorded upon an invoice which shall show the following information:

          (1) Date of sale,

          (2) Name and station address of the vendor, either machine printed or printed with a credit card imprinter,

          (3) Name and address of the purchaser or licensee,

          (4) Number of gallons,

          (5) Name of the product,

          (6) Rate of tax in state of delivery,

          (7) Signature of the purchaser,

          (8) Company unit number and motor vehicle license number and state of registry. Copies of each invoice covering the sale of special fuel shall be retained by both purchaser and seller for not less than a period of three years from date of sale.]

          [142.492. 1. The director or any person designated by him may, in the enforcement of sections 142.362 to 142.611, conduct investigations he deems necessary.

          2. The director may prescribe the forms upon which reports are made to him and other forms and information he deems necessary in the enforcement of sections 142.362 to 142.611, and may require periodic submission of information from any person dealing in, transporting or storing special fuel.

          3. A person who violates any provision of sections 142.362 to 142.611, including the failure to obtain required licenses or permits, or fails to keep records as prescribed herein, or neglects, fails or refuses to allow the director, his authorized agents or the Missouri highway patrol to inspect an item of equipment or records, or who fails, neglects or refuses to pay the tax due is guilty of a misdemeanor and punishable as prescribed by law. Any person who violates any of the provisions of this subsection, with the purpose to defraud, is guilty of a felony.]

          [142.511. 1. Every distributor under sections 142.362 to 142.611, on or before the last day of each month or as the director may require under section 142.515, shall file with the director on forms prescribed by the director a report signed by the distributor or his legal representative stating the amount of special fuel received or used during the next preceding calendar month. A distributor may deduct two percent of the number of gallons of special fuel received in this state remaining after the deductions allowed in sections 142.362 to 142.621 are taken, this being a flat allowance to cover evaporation, shrinkage and losses, also such distributor's expenses and losses in collecting, accounting for, and paying over the tax imposed in section 142.372. All interstate special fuel users shall file a quarterly usage report and any other information that may be required by the director. The reports shall not be under oath, but shall contain or be accompanied by a written declaration that such are made under the penalties of perjury. Such reports shall be filed with the director even though no special fuel was received or used and no tax is due.

          2. Failure to receive the prescribed report forms does not relieve a licensee from the obligation of submitting a report to the director but the licensee may make a written report to the director setting forth all information as is required by prescribed form. The report, together with remittance payable to the director for the amount of tax, penalty or interest due shall be filed with the director on or before the due date and will be accepted in lieu of a report on the prescribed form.]

          [142.513. Any person whose sole use of special fuel is for the propulsion of a privately operated passenger automobile, a motor vehicle, other than a commercial motor vehicle with a licensed gross weight in excess of twenty-six thousand pounds, or for the propulsion of a two-axle truck which the user has rented for a period of thirty days or less for the primary purpose of moving his household goods is excused from the filing of special fuel tax reports on the condition that all special fuel used in this state, except special fuel brought into the state in the fuel receptacle of the vehicle, is purchased and the tax paid in this state. A privately operated passenger automobile includes a station wagon, but does not include a motor vehicle used for the transportation of persons for hire or for compensation or designed, used or maintained primarily for the transportation of property.]

          [142.515. The director, if he deems it necessary to facilitate the administration of sections 142.362 to 142.611, may require individual reports and payment of the tax to be made for either monthly, quarterly or annual periods.]

          [142.517. 1. Any report, claim, tax return, statement or other document required to be filed or any payment required to be made under sections 142.362 to 142.611 which is:

          (1) Transmitted through the United States mail, shall be deemed filed and received on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it; or

          (2) Mailed but not received or where received and the cancellation marking is illegible, erroneous or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance or other document was deposited in the United States mail on or before the date due for filing; and in case of such nonreceipt of a report, tax return, statement, remittance or other document required by law to be filed, the sender files a duplicate within thirty days after written notification is given to the sender of the nonreceipt of such report, tax return, statement, remittance or other document.

          2. If any report, claim, tax return, statement, remittance or other document is sent by United States registered mail, certified mail or certificate of mailing, a record authenticated by the United States Post Office of such registration, certification or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance or other document was mailed to the addressee, and the date of registration, certification or certificate shall be deemed the postmarked date.

          3. If the date for filing any report, claim, tax return, statement, remittance or other document falls upon a Saturday, Sunday or legal holiday, or on a date on which the postal service is not in operation due to a strike by the employees thereof, the filing shall be considered timely if performed on the next business day or on the next day in which postal operations are resumed.]

          [142.521. 1. Each report required under section 142.511 shall be accompanied by a remittance payable to the director for the amount of tax due. As to interstate special fuel users, the amount of the tax due shall be the volume used by them in the propulsion of motor vehicles on the highways of this state, multiplied by a rate of tax equal to the tax imposed on special fuel by section 142.372. The volume so used shall be deemed to be the proportion of the total amount of special fuel consumed in their entire operations within and without the state, as the total number of miles traveled on the highways of this state bears to the total number of miles traveled within and without this state. From the amount due there shall be deducted the amount of tax on the special fuel purchased in this state on which the tax has previously been paid provided such purchases are supported by copies of invoices meeting the requirements of section 142.482. The director shall give either a credit or a refund to an interstate special fuel user for the amount of tax previously paid on special fuel purchased in this state in excess of the amount of tax due on the volume of special fuel used by them in the propulsion of motor vehicles on the highways of this state. If the refund is not issued within ninety days of the date of filing a proper application for such refund, the claim shall bear interest at the rate determined by section 32.065, RSMo, from the date such refund should have been issued until the date it is issued.

          2. In the event the director determines that the volume of special fuel used by any interstate special fuel user in the propulsion of motor vehicles on the highways of this state cannot be determined with reasonable accuracy from an examination of the taxpayer's records, the director shall require the tax to be computed in accordance with the following schedule:

TABLE

     Com. Vehicles

      26,001 lbs. to 42,000 lbs. ...... 6 mi. per gal.

     Com. Vehicles

      42,001 lbs. to 66,000 lbs. ...... 5 mi. per gal.

     Com. Vehicles

      66,001 lbs. and over ......... 4 1/2 mi. per gal.

     Note: "Pounds" as used in this table means "licensed gross weight" of vehicle.]

          [142.531. If the director is not satisfied that the report filed or the amount of tax paid by a licensee is accurate, he may, after investigating and upon finding such inaccuracy, make an additional assessment of tax due from such licensee based upon such investigation. Penalties and interest as prescribed by section 142.551 shall be added to any additional assessment made under the provisions of this section. The director shall give written notice by registered or certified mail to the licensee of the additional assessment at his address of record in the office of the director.]

          [142.541. Except in the case of a fraudulent report or neglect or refusal to make a report, every notice of additional tax proposed to be assessed shall be served on the licensee within three years after the alleged erroneous report was filed.]

          [142.551. 1. Any person who fails to pay any tax when due, except tax assessed pursuant to section 142.561, shall pay in addition to the tax a penalty of five percent for each calendar month or fraction thereof that such tax remains unpaid to be cumulative only to twenty-five percent of the total amount of such tax. The unpaid tax shall also bear interest at the rate determined by section 32.065, RSMo, for the period the tax remains unpaid after the date such tax was due.

          2. When a licensee shall fail to pay to the director the amount of tax, interest and penalties due under sections 142.531, 142.541 and this section, when they are payable, and by reason thereof, penalty and interest accrue as provided, if it appears to the director that the failure to pay the tax within the time prescribed by law or where error or omission in reports or payments are the result of mistake or arise from circumstances beyond the reasonable control of the licensee and the delinquency or inaccuracy was unavoidable or devoid of intent to evade the tax, the director may in his discretion waive the penalty and interest.]

          [142.561. 1. If a licensee fails to make any report required by sections 142.362 to 142.611, the director shall make an estimate, based upon information available to him, for the period for which the licensee failed to make the report, and, upon the basis of the estimate, shall assess the tax due from such licensee, adding to the amount thus determined by section 32.065, RSMo, from the day the tax is due until paid. The director shall give to the licensee written notice of the assessment by registered or certified mail.

          2. Notwithstanding the provisions of subsection 1 of this section to the contrary, any assessment against a carrier licensed under any reciprocity agreement entered into pursuant to section 142.617 shall bear penalty and interest at the rates established by such agreement.]

          [142.563. 1. If any of the conditions specified in subdivision (1), (2) or (3) of this subsection occur, the director of revenue may seal a special fuel pump, alternative fuel pump, or both. The director of revenue may take action by sealing a pump if:

          (1) A licensed distributor becomes delinquent in payment of any amount due under this chapter;

          (2) A distributor is operating without the license required by this chapter; or

          (3) A distributor is operating without the bond, letter of credit, or cash deposit required by this chapter.

          2. The pumps may be sealed until all reports are filed and the tax, penalties, and interest imposed by this chapter are paid in full, the license required by this chapter is obtained, and the bond, letter of credit or cash deposit is provided.]

          [142.571. A licensee against whom assessment is made pursuant to section 142.531 or 142.561 may have the decision of the director of revenue reviewed by the administrative hearing commission.]

          [142.573. 1. Every person, whether engaged in interstate commerce or intrastate commerce, transporting special fuel by whatever manner from a point outside this state to any point in this state, other than to refineries, or to boat, barge or pipeline terminals, who is not a licensed distributor shall report to the director of revenue on forms prescribed by the director of revenue, all deliveries of special fuel from points without the state to points within the state.

          2. Such reports shall cover monthly periods and shall show:

          (1) The name and address of the person to whom the deliveries of special fuel have actually and in fact been made;

          (2) The name and address of the originally named consignee, if special fuel has been delivered to any other than the originally named consignee;

          (3) The point of origin, the point of delivery, the date of delivery, and the number and initials of each tank car and the number of gallons contained therein, if shipped by rail;

          (4) The name of the boat, barge, or vessel, and the number of gallons contained therein, if shipped by water;

          (5) The license number of each tank truck and the number of gallons contained therein, if transported by motor truck;

          (6) The manner, if delivered by other means, in which delivery is made; and

          (7) Such additional information relative to shipments of special fuel as the director of revenue may require.

          3. Every person, whether engaged in interstate commerce or intrastate commerce, transporting special fuel from a point within this state to a point without the state, who is not a licensed distributor in this state, shall report to the director of revenue on forms prescribed by him, all special fuel transported from within the state to points without the state.

          4. Such reports shall cover monthly periods and shall show:

          (1) The name and address of the person from whom such fuel was obtained in this state;

          (2) The name and address of the person to whom such fuel was actually delivered in the other state;

          (3) The name and address of the originally named consignee, if the special fuel has been delivered to any other than the originally named consignee;

          (4) The number and initials of each tank car and the number of gallons contained therein, if shipped by rail;

          (5) The name of the boat, barge, or vessel, and the number of gallons contained therein, if shipped by water;

          (6) The license number of each tank truck and the number of gallons contained therein, if transported by motor truck;

          (7) The manner, if delivered by other means, in which delivery is made; and

          (8) Such additional information relative to shipments of special fuel as the director of revenue may require.

          5. If any person included within the terms of subsections 1 and 3 of this section shall fail to make the reports required of him, it shall thereafter be unlawful for any distributor, after being notified by the director of revenue of the failure of such person to make reports, to accept delivery of the fuel from, or make any delivery of the fuel to, such person, and any distributor who shall be subject to having his license canceled as provided in section 142.452. The notice herein provided may be given by mail and it shall be presumed, until the contrary is shown, that such notice was received by the addressee within three days after it was placed in the mail. Thereafter, if such person shall make the delinquent reports, the director of revenue shall so notify the distributors to whom the notices of failure were sent, and such distributors may again accept delivery of fuel from or make delivery of fuel to any such person.

          6. In addition to the foregoing, every person owning or operating a boat, barge or pipeline terminal in this state shall monthly make an accounting to the director of revenue on forms prescribed or approved by the director of revenue of all special fuel delivered to or withdrawn from such terminal.

          7. The reports required in this section shall be for information purposes only, and shall be filed with the director of revenue within time allowed for distributor's reports.

          8. For the purposes of this section the term "special fuel" shall not include alternative fuels.]

          [142.575. 1. Every person included within the terms of subsections 1 and 3 of section 142.573 shall, before engaging in such activities, register with the director of revenue. The director of revenue shall thereupon issue to such person a serially numbered transportation license.

          2. Every person included within the terms of subsection 1 of section 142.573, who transports special fuel in a vehicle upon the public highways of this state for purposes other than use and consumption by himself, shall not make delivery of such special fuel to any person in the state other than a licensed distributor except where the tax imposed by sections 142.362 to 142.621 on the receipt of the special fuel so transported has been charged or collected by the parties and under the circumstances described in paragraph (e) of subdivision (7) of section 142.362.

          3. Every person included within the terms of subsection 3 of section 142.573, who transports special fuel in a vehicle upon the public highways of the state for purposes other than use and consumption by himself, shall not on the journey carrying such special fuel to points outside this state make delivery of such fuel to any person in this state.

          4. Every transporter of special fuel included within the terms of subsections 1 and 3 of section 142.573, who transports special fuel upon the public highways of this state for purposes other than use and consumption by himself, shall, at the time of registration, list with the director of revenue a description of all vehicles to be used on the highways of this state in transporting special fuel from points without to points within this state and from points within to points without this state.

          5. The description shall be such as may be required by the director of revenue including the carrying capacity of the vehicle. Where the vehicle is of a tractor-trailer type, the trailer shall be the vehicle to be described. When additional vehicles are placed in service or when a vehicle previously listed is retired from service, the director of revenue shall be notified within ten days of such change so that the listing of such vehicles may be kept accurate. Each vehicle so listed shall be assigned an identifying number.

          6. The transporter shall, at all times, have painted on the rear of such vehicle the following: "Missouri Transportation License No. ..... Vehicle No. .....". In the blank spaces shall be shown the number of the transportation license and the number assigned to the vehicle by the director of revenue. All safety markings shall be in conformity with regulations promulgated by the director of revenue.

          7. The operator of such vehicle shall at all times, when so engaged in transporting special fuel upon the highways, have with him an invoice or manifest showing the origin, quantity, nature and destination of the special fuel being transported.

          8. It shall be unlawful for any person to transport special fuel in a vehicle with a total tank capacity of eight hundred fifty gallons or more upon the public highways from any point in this state to another point in this state without displaying his distributor or Missouri transportation license number. The intent of this section is to require a distributor's or a Missouri transportation license for any person or his agent acting in his behalf and operating a vehicle for the purpose of delivering special fuel within the boundaries of this state and such a vehicle has a total tank capacity of eight hundred fifty gallons or more.]

          [142.577. 1. Every person included within the terms of subsection 1 of section 142.573 who transports special fuel in a vehicle upon the public highways of this state in a vehicle having a total tank capacity less than eight hundred fifty gallons shall be liable, except as provided in subsection 3 of this section to the state for a penalty equal to the rate provided in section 142.372 on all special fuel transported into this state and delivered to any person other than a licensed distributor.

          2. Every person included within the terms of subsection 3 of section 142.573 who transports special fuel in a vehicle upon the public highways of this state shall be liable, except as provided in subsection 3 of this section, to the state for a penalty equal to the rate provided in section 142.372 on all special fuel received by him for transportation to a point without the state, which is not in fact transported to a point without the state, but which is delivered to any person in this state, other than a licensed distributor.

          3. In computing any liability of such transporter, there shall be excluded all deliveries of special fuel where the tax imposed by this law has been charged or collected by the parties and under the circumstances described in paragraph (e) of subdivision (8) of section 142.362, also there shall be excluded deliveries of special fuel exempted from being used in computing the tax by section 142.404.]

          [142.579. 1. Transporters of special fuel, who are by section 142.577 made liable for a penalty for misdelivery of such special fuel, shall in addition to registering and receiving a license, file with the director of revenue a corporate surety bond payable to the state and conditioned upon the payment of all sums for which such transporter may become liable under sections 142.362 to 142.621. The surety on such bond shall be a company licensed to engage in such business in this state and approved by the director of revenue, and the obligation of such bond shall be in a sum not less than two thousand dollars, nor more than fifteen thousand dollars, and in such amount as will protect the state, to be determined by the director of revenue.

          2. It shall be unlawful for any such transporter to transport special fuel in a vehicle upon the highways of this state without filing such bond.

          3. In the event the principal of the bond of any such transporter shall be impaired by any payment, judgment, or liability accruing, the director of revenue may require a new bond, and if not filed within ten days of the demand thereof the license of such transporter shall be canceled and it shall be unlawful for him to thereafter transport special fuel. Such demand shall be in writing and shall be sent by registered or certified mail to the address of such transporter as shown upon his license.

          4. In the event any such transporter shall become liable to the state under section 142.577, the director shall prepare a statement showing:

          (1) The name, address and license number of the transporter and the date of the license;

          (2) The number of gallons of special fuel disposed of in this state in violation of section 142.577, excepting those gallons excluded in computing the amount for which such transporter is liable;

          (3) The amount of the penalty owed to the state by such transporter;

          (4) The name and address of such transporter's surety and the amount of the bond.

          5. Such statement shall be dated and signed by the director of revenue and he shall transmit a copy of the same to the attorney general.

          6. The attorney general shall thereupon commence an action to enforce payment of the amount of the penalty due, and in any such action the statement as made by the director of revenue shall be admissible in evidence and shall constitute prima facie evidence of the facts stated therein.

          7. The action may be brought in the same manner and place, against the transporter and his surety or either of them, without joining them as codefendants, as is provided in cases for suits upon tax assessments.]

          [142.583. If the director determines that the tax, penalty, interest or fee required by this chapter has been paid more than once, or has been illegally or erroneously collected or computed, he shall set forth that fact in his records. The excess shall be credited against any amount then due from the licensee, if any, and the balance refunded to such licensee or his successor administrators, executors or assigns from funds appropriated for this purpose. No credit or refund shall be allowed after three years from the date of overpayment unless the licensee, within three years, files with the director a written claim for credit or refund. The claim shall state the specific grounds on which it is based, and any refund resulting from such claim shall be subject to the same limitations and shall be refunded in the same manner as prescribed in section 142.584.]

          [142.584. 1. All special fuels distributed or sold in this state by any person shall be presumed to have been sold for use in propelling motor vehicles upon the public highways of this state.

          2. Any person who shall have sold special fuel to any purchaser for use as specified in subdivision (4), (5), or (6) of section 142.404 without charging the license tax, or any person who shall buy and use special fuel for any purpose whatever except in the operation of motor vehicles upon the highways of this state, and who shall have paid the license tax required by this law to be paid, either directly or indirectly through the amount of such tax being included in the price of the fuel, shall be reimbursed and repaid the amount of the license tax less any sales tax previously collected, or if not previously collected, any state tax due under chapter 144, RSMo, and sections 43(a) and 47(a), article IV, Constitution of Missouri, upon presenting a claim therefor to the director of revenue.

          3. The claim to the director of revenue shall be in the form of an affidavit, stating the purpose for which the fuel was used, and shall be supported by the original sales slip or invoice covering the purchase of the fuel. The term "original sales slip or invoice", as used herein, shall mean the top copy and not any duplicate original or carbon copy of the invoice or sales slip. The original sales slip or invoice shall contain the following information:

          (1) Date of sale;

          (2) Name and address of purchaser;

          (3) Name and address of seller;

          (4) Number of gallons purchased and base price per gallon;

          (5) Number of gallons purchased and charged Missouri special fuel tax, as a separate item;

          (6) Number of gallons purchased and charged sales tax, if applicable, as a separate item.

          4. If an original is lost or destroyed, a statement to that effect shall accompany the claim for refund, and such statement shall in addition to the requirements of subsection 3 of this section also set forth the serial number of the invoice, and if the director of revenue finds that the claim is otherwise regular, he may allow such claim for such refund.

          5. The forms upon which claims are to be made shall be prescribed by the director of revenue, and he shall keep the clerks of the counties of this state and the comptroller of the city of St. Louis supplied with quantities of such forms.

          6. No claim for refund of special fuel tax under this section shall be allowed unless the supporting original invoice or sales slip is marked paid by the seller and indicates on its face that the purchaser at the time of purchase declared to the seller of such special fuel his intention to use the special fuel thus purchased for purposes other than the propelling of motor vehicles upon the public highways of this state. As evidence of this declaration of intention, the purchaser of the fuel, at the time of the sale, shall indicate on the face of the original invoice or sales slip, a certification that such declaration of intention was made. The certification shall be in substantially the following form:

          "The undersigned, as agent for ............., the purchaser, hereby certifies that it is his intention to use such special fuel for a purpose other than propelling motor vehicles upon the public highways of this state.

           ....................... Agent for Purchaser."

          7. All applications for refunds under this section shall be filed with the director of revenue within one year of the date of purchase, as shown on the original invoice or sales slip. Upon the receipt of such affidavit and invoice or sales slip, the director of revenue, upon approving the same, shall cause the refund to be made by a requisition upon the commissioner of administration, supported by the claim, for a warrant upon the state treasurer, payable to such claimant. If the warrant is not issued within ninety days of the date of filing a proper application for refund, the claim shall bear interest at the rate determined by section 32.065, RSMo, from the date such warrant should have been issued until the date the warrant is issued. Warrants shall be paid by the treasurer out of any funds appropriated by the general assembly for such purpose.

          8. Any person who makes any false affidavit in any claim or invoice filed with the director of revenue, or who shall knowingly file with the director of revenue any affidavit or invoice containing any false statement, or collects or causes to be paid to him a refund without being entitled thereto, shall forfeit double the full amount of the claim, shall be prohibited the recovery of any claim for refund upon special fuel purchased within one year after such violation and shall be guilty of a misdemeanor and punishable as prescribed by law.]

          [142.591. 1. The tax imposed by sections 142.362 to 142.621, together with any penalties and interest that may accrue, shall constitute a first lien on all property, both real and personal, of the person owing such tax. Such lien shall have priority over any other lien, except the liens for state, county and municipal real and personal property taxes and liens of any bona fide mortgagee, pledgee, judgment creditor, or title of any purchaser whose rights have attached prior to the time the delinquent tax shall have become payable.

          2. The director of revenue shall file notice of such lien in duplicate with the recorder of deeds in the county in which such person resides or in which such person's, if other than a natural person, principal place of business is located. To such notice shall be securely attached a copy of the assessment of the director of revenue as to the delinquent tax. Upon notice being filed, the recorder shall record one copy in the land records of his office and the other shall be filed as are chattel mortgages, and after being so filed the notice shall impart the same notice as do other instruments there filed or recorded. The director of revenue may file a like notice in the same manner in any county in which such person shall own real estate and it shall be accorded the same effect. The recorder shall receive no fee for filing or recording this notice.

          3. Upon payment of the tax, penalty and interest set forth in the assessment attached to the notice of lien, the director of revenue shall satisfy the lien record by notifying the recorder of deeds by registered or certified letter that such payment has been made. Upon the receipt of any such letter, the recorder shall mark the record satisfied and note the date of such satisfaction.

          4. The director of revenue shall keep a record of such liens filed; the date of filing; the tax due; and the date satisfied, and shall upon request furnish such information to any person desiring the same.]

          [142.611. The director and his duly appointed agents and the highway patrol and its officers shall have full authority in enforcing the provisions of this chapter.]

          [142.621. The director of revenue shall make such reasonable rules and regulations as are necessary to carry out the provisions of sections 142.362 to 142.611.]