Establishes the "Motor Fuel Tax Fund of 2021"

SECOND REGULAR SESSION
HOUSE BILL NO. 3538
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE MA YHEW .
7527H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 142.803 and 142.822, RSMo, and to enact in lieu thereof two new sections
relating to motor fuel tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 142.803 and 142.822, RSMo, are repealed and two new sections
2 enacted in lieu thereof, to be known as sections 142.803 and 142.822, to read as follows:
142.803. 1. A tax is levied and imposed on all motor fuel used or consumed in this
2 state as follows:
3 (1) Motor fuel, seventeen cents per gallon;
4 (2) Alternative fuels, not subject to the decal fees as provided in section 142.869, with
5 a power potential equivalent of motor fuel. In the event alternative fuel, which is not
6 commonly sold or measured by the gallon, is used in motor vehicles on the highways of this
7 state, the director is authorized to assess and collect a tax upon such alternative fuel measured
8 by the nearest power potential equivalent to that of one gallon of regular grade gasoline. The
9 determination by the director of the power potential equivalent of such alternative fuel shall
10 be prima facie correct;
11 (3) A viation fuel used in propelling aircraft with reciprocating engines, nine cents per
12 gallon as levied and imposed by section 155.080 to be collected as required under this
13 chapter;
14 (4) Compressed natural gas fuel, five cents per gasoline gallon equivalent until
15 December 31, 2019, eleven cents per gasoline gallon equivalent from January 1, 2020, until
16 December 31, 2024, and then seventeen cents per gasoline gallon equivalent thereafter . The
17 gasoline gallon equivalent and method of sale for compressed natural gas shall be as
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 published by the National Institute of Standards and T echnology in Handbooks 44 and 130,
19 and supplements thereto or revisions thereof. In the absence of such standard or agreement,
20 the gasoline gallon equivalent and method of sale for compressed natural gas shall be equal to
21 five and sixty-six-hundredths pounds of compressed natural gas. All applicable provisions
22 contained in this chapter governing administration, collections, and enforcement of the state
23 motor fuel tax shall apply to the tax imposed on compressed natural gas, including but not
24 limited to licensing, reporting, penalties, and interest;
25 (5) Liquefied natural gas fuel, five cents per diesel gallon equivalent until December
26 31, 2019, eleven cents per diesel gallon equivalent from January 1, 2020, until December 31,
27 2024, and then seventeen cents per diesel gallon equivalent thereafter . The diesel gallon
28 equivalent and method of sale for liquefied natural gas shall be as published by the National
29 Institute of Standards and T echnology in Handbooks 44 and 130, and supplements thereto or
30 revisions thereof. In the absence of such standard or agreement, the diesel gallon equivalent
31 and method of sale for liquefied natural gas shall be equal to six and six-hundredths pounds of
32 liquefied natural gas. All applicable provisions contained in this chapter governing
33 administration, collections, and enforcement of the state motor fuel tax shall apply to the tax
34 imposed on liquefied natural gas, including but not limited to licensing, reporting, penalties,
35 and interest;
36 (6) Propane gas fuel, five cents per gallon until December 31, 2019, eleven cents per
37 gallon from January 1, 2020, until December 31, 2024, and then seventeen cents per gallon
38 thereafter . All applicable provisions contained in this chapter governing administration,
39 collection, and enforcement of the state motor fuel tax shall apply to the tax imposed on
40 propane gas including, but not limited to, licensing, reporting, penalties, and interest;
41 (7) If a natural gas, compressed natural gas, liquefied natural gas, electric, or propane
42 connection is used for fueling motor vehicles and for another use, such as heating, the tax
43 imposed by this section shall apply to the entire amount of natural gas, compressed natural
44 gas, liquefied natural gas, electricity , or propane used unless an approved separate metering
45 and accounting system is in place.
46 2. All taxes, surchar ges and fees are imposed upon the ultimate consumer , but are to
47 be precollected as described in this chapter , for the facility and convenience of the consumer .
48 The levy and assessment on other persons as specified in this chapter shall be as agents of this
49 state for the precollection of the tax.
50 3. In addition to any tax collected under subdivision (1) of subsection 1 of this
51 section, the following tax is levied and imposed on all motor fuel used or consumed in this
52 state, subject to the exemption on tax liability set forth in section 142.822: from October 1,
53 2021, to June 30, 2022, two and a half cents per gallon; from July 1, 2022, to June 30, 2023,
54 five cents per gallon; from July 1, 2023, to June 30, 2024, seven and a half cents per gallon;
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55 from July 1, 2024, to June 30, 2025, ten cents per gallon; and on and after July 1, 2025,
56 twelve and a half cents per gallon.
57 4. The pr oceeds fr om any tax collected under subsection 3 of this section shall be
58 deposited into a special trust fund, to be known as the "Motor Fuel T ax Fund of 2021".
59 Any moneys in the fund not claimed and ref unded to the taxpayer under section 142.822
60 within the time period specified under subsection 2 of such section shall rem ain in the
61 fund and be subject to appr opriation by the general assembly for road and bridge
62 pr ojects for state-owned infrastructur e.
142.822. 1. Motor fuel used for purposes of propelling motor vehicles on highways
2 shall be exempt from the fuel tax collected under subsection 3 of section 142.803, and an
3 exemption and refund may be claimed by the taxpayer if the tax has been paid and no refund
4 has been previously issued, provided that the taxpayer applies for the exemption and refund
5 as specified in this section. The exemption and refund shall be issued on a fiscal year basis to
6 each person who pays the fuel tax collected under subsection 3 of section 142.803 and who
7 claims an exemption and refund in accordance with this section, and shall apply so that the
8 fuel taxpayer has no liability for the tax collected in that fiscal year under subsection 3 of
9 section 142.803. Any ref und issued under this section shall be paid fr om moneys in the
10 motor fuel tax fund of 2021 established under subsection 4 of section 142.803.
11 2. T o claim an exemption and refund in accordance with this section, a person shall
12 present to the director a statement containing a written verification that the claim is made
13 under penalty of perjury and that states the total fuel tax paid in the applicable fiscal year for
14 each vehicle for which the exemption and refund is claimed. The claim shall not be
15 transferred or assigned, and shall be filed on or after July first, but not later than September
16 thirtieth, following the fiscal year for which the exemption and refund is claimed. The claim
17 statement may be submitted electronically , and shall at a minimum include the following
18 information:
19 (1) V ehicle identification number of the motor vehicle into which the motor fuel was
20 delivered;
21 (2) Date of sale;
22 (3) Name and address of purchaser;
23 (4) Name and address of seller;
24 (5) Number of gallons purchased; and
25 (6) Number of gallons purchased and char ged Missouri fuel tax, as a separate item.
26 3. Every person shall maintain and keep records supporting the claim statement filed
27 with the department of revenue for a period of three years to substantiate all claims for
28 exemption and refund of the motor fuel tax, together with invoices, original sales receipts
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29 marked paid by the seller , bills of lading, and other pertinent records and paper as may be
30 required by the director for reasonable administration of this chapter .
31 4. The director may make any investigation necessary before issuing an exemption
32 and refund under this section, and may investigate an exemption and refund under this section
33 after it has been issued and within the time frame for making adjustments to the tax pursuant
34 to this chapter .
35 5. If an exemption and refund is not issued within forty-five days of an accurate and
36 complete filing, as required by this chapter , the director shall pay interest at the rate provided
37 in section 32.065 accruing after the expiration of the forty-five-day period until the date the
38 exemption and refund is issued.
39 6. The exemption and refund specified in this section shall be available only with
40 regard to motor fuel delivered into a motor vehicle with a gross weight, as defined in section
41 301.010, of twenty-six thousand pounds or less.
42 7. The director shall promulgate rules as necessary to implement the provisions of
43 this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is
44 created under the authority delegated in this section shall become ef fective only if it complies
45 with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.
46 This section and chapter 536 are nonseverable and if any of the powers vested with the
47 general assembly pursuant to chapter 536 to review , to delay the ef fective date, or to
48 disapprove and annul a rule are subsequently held unconstitutional, then the grant of
49 rulemaking authority and any rule proposed or adopted after August 28, 2021, shall be invalid
50 and void.
✔
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