Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 7 - Special Motor Fuel Use Tax
- Section 12 CSR 10-7.010
- Section 12 CSR 10-7.020 - Tax-Paid Purchases by Special Fuel Dealers and Users
- Section 12 CSR 10-7.030
- Section 12 CSR 10-7.040
- Section 12 CSR 10-7.050
- Section 12 CSR 10-7.060
- Section 12 CSR 10-7.070
- Section 12 CSR 10-7.080 - Who Must Obtain Decals
- Section 12 CSR 10-7.090 - Reporting Requirements for LP Gas Users and Dealers
- Section 12 CSR 10-7.100
- Section 12 CSR 10-7.110 - Special Fuel Used in Private Passenger Automobiles
- Section 12 CSR 10-7.120 - Charter Bus Defined
- Section 12 CSR 10-7.130
- Section 12 CSR 10-7.140 - Credit or Refund of Special Fuel Tax Used in Power Takeoff Units
- Section 12 CSR 10-7.150
- Section 12 CSR 10-7.160
- Section 12 CSR 10-7.170 - Sales Tax Applies When Fuel Tax Does Not
- Section 12 CSR 10-7.180 - Retail Dealer Licensing/Reporting Requirements: Multiple Locations
- Section 12 CSR 10-7.190
- Section 12 CSR 10-7.200
- Section 12 CSR 10-7.210 - Waterway or Pipeline Terminal Operators
- Section 12 CSR 10-7.220 - Special Fuel Inventory Subject to Tax
- Section 12 CSR 10-7.230
- Section 12 CSR 10-7.240 - Exemption Certificates
- Section 12 CSR 10-7.250 - Special Fuel Tax Refund Claims-Purchasers Claiming Refunds of Tax Paid on Fuel Used for Nonhighway Purposes
- Section 12 CSR 10-7.260 - LP Gas or Natural Gas Decals
- Section 12 CSR 10-7.270
- Section 12 CSR 10-7.280
- Section 12 CSR 10-7.290 - Special Fuel Reporting Option
- Section 12 CSR 10-7.300
- Section 12 CSR 10-7.310 - Release of Bonding Requirements
- Section 12 CSR 10-7.320 - Adjustments to the Distribution of Funds Allocated Pursuant to Article IV, Section 30(a) of the Missouri Constitution as Referenced in Section 142.345, RSMo
- Section 12 CSR 10-7.330 - Minimum/Maximum Bond Amounts
- Form - MOTOR FUEL (GASOLINE) DISTRIBUTOR'S MONTHLY TAX REPORT
- Form - SPECIAL FUEL EXEMPTION CERTIFICATE
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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