Missouri § 142.854 Supplier's duty to remit — tax credit, supplier entitled, when.

Missouri Statutes

§ 142.854 — Supplier's duty to remit — tax credit, supplier entitled, when.

Missouri § 142.854

Title XTAXATION AND REVENUE

Ch. 142Motor Fuel Tax

This text of Missouri § 142.854 (Supplier's duty to remit — tax credit, supplier entitled, when.) 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. § 142.854 (2026).

Text

Every supplier has a fiduciary duty to remit to the director the amount of tax paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or eligible purchaser.  In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from an eligible purchaser.  The director shall have the right to recover any unpaid tax directly from the eligible purchaser.

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Every supplier has a fiduciary duty to remit to the director the amount of tax paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or eligible purchaser. In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from an eligible purchaser. The director shall have the right to recover any unpaid tax directly from the eligible purchaser.