Missouri § 142.617 Interstate fuel taxes reciprocity agreement for collection and refund with other states.

Missouri Statutes

§ 142.617 — Interstate fuel taxes reciprocity agreement for collection and refund with other states.

Missouri § 142.617

Title XTAXATION AND REVENUE

Ch. 142Motor Fuel Tax

This text of Missouri § 142.617 (Interstate fuel taxes reciprocity agreement for collection and refund with other states.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 142.617 (2026).

Text

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 this chapter.  The director may adopt rules pursuant to this chapter 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.

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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 this chapter. The director may adopt rules pursuant to this chapter 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.

Legislative History

(L. 1988 H.B. 1681, A.L. 1998 S.B. 619) Effective 1-1-99 Interstate motor carriers, collection and regulation of amounts payable pursuant to International Fuel Tax Agreement transferred to highways and transportation commission, 226.008