Missouri § 142.806 Presumption of highway use.

Missouri Statutes

§ 142.806 — Presumption of highway use.

Missouri § 142.806

Title XTAXATION AND REVENUE

Ch. 142Motor Fuel Tax

This text of Missouri § 142.806 (Presumption of highway use.) 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. § 142.806 (2026).

Text

1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815 , all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles. 2. Subject to proof of exemption pursuant to section 142.815 , all motor fuel is presumed to be used or consumed on the highways of this state to propel motor vehicles if the motor fuel is:

(1)Removed from a terminal in this state; or

(2)Imported into this state other than by a bulk transfer within the bulk transfer/terminal system; or

(3)Delivered into a consumer's bulk storage tank from which motor vehicles can be fueled.

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1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815 , all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.

2. Subject to proof of exemption pursuant to section 142.815 , all motor fuel is presumed to be used or consumed on the highways of this state to propel motor vehicles if the motor fuel is:

(1) Removed from a terminal in this state; or

(2) Imported into this state other than by a bulk transfer within the bulk transfer/terminal system; or

(3) Delivered into a consumer's bulk storage tank from which motor vehicles can be fueled.