Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-7.030
Record Keeping and Filing of Reports
(Rescinded July 30, 2018)
AUTHORITY: section 142.621, RSMo 1986. Regulations 2–4 were filed July 17, 1972, effective July 27, 1972. Amended: Filed Nov.
9, 1983, effective March 11, 1984. Amended: Filed Sept. 8, 1989, effective Jan. 26, 1990. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018.
Consolidated Freightways Corp. of Delaware v. State, 503 SW2d 1 (Mo. banc 1972) cert. denied 412 U.S. 919. The Department of Revenue’s interpretation of the 1965 Motor Vehicle Fuel Tax Act as applying to special fuels as well as motor fuels should be given serious consideration by the courts in construing the intent of the Act, as a rule of statutory construction. However, this rule of statutory construction is applied only to statutes or constitutional provisions which are ambiguous or uncertain. We do not find the 1965 Act to be reasonably susceptible to different constructions;
thus there is no ambiguity and no occasion to apply the rule of administrative interpretation.
Amendment history
AUTHORITY: section 142.621, RSMo 1986. Regulations 2–4 were filed July 17, 1972, effective July 27, 1972. Amended: Filed Nov. 9, 1983, effective March 11, 1984. Amended: Filed Sept. 8, 1989, effective Jan. 26, 1990. Rescinded: Filed Jan. 26, 2018, effective July 30, 2018. Consolidated Freightways Corp. of Delaware v. State, 503 SW2d 1 (Mo. banc 1972) cert. denied 412 U.S. 919. The Department of Revenue’s interpretation of the 1965 Motor Vehicle Fuel Tax Act as applying to special fuels as well a
Source: view the official PDF
In this chapter (33 sections)
- 12 CSR 10-7.010 · Revocation of Private Rulings
- 12 CSR 10-7.020 · Tax-Paid Purchases by Special Fuel Dealers and Users
- 12 CSR 10-7.030 · Record Keeping and Filing of Reports
- 12 CSR 10-7.040 · Single Trip Permits
- 12 CSR 10-7.050 · Lessors and Lessees of Motor Vehicles
- 12 CSR 10-7.060 · Verification of Fleet Mileage—Acceptable Source…
- 12 CSR 10-7.070 · Use of Motor Fuel and Special Fuel in Same Vehicle
- 12 CSR 10-7.080 · Who Must Obtain Decals
- 12 CSR 10-7.090 · Reporting Requirements for LP Gas Users and Dealers
- 12 CSR 10-7.100 · Missouri Motor Fuel/Special Fuel Tax License
- 12 CSR 10-7.110 · Special Fuel Used in Private Passenger Automobiles
- 12 CSR 10-7.120 · Charter Bus Defined
- 12 CSR 10-7.130 · Special Fuel-Powered 26,000 Lbs., 2-Axle Truck…
- 12 CSR 10-7.140 · Credit or Refund of Special Fuel Tax Used in Power…
- 12 CSR 10-7.150 · Methods for Determining Special Fuel Used in Power…
- 12 CSR 10-7.160 · Records
- 12 CSR 10-7.170 · Sales Tax Applies When Fuel Tax Does Not
- 12 CSR 10-7.180 · Retail Dealer Licensing/Reporting Requirements:…
- 12 CSR 10-7.190 · Fuel Inspection Fee
- 12 CSR 10-7.200 · Auxiliary Equipment Exemption
- 12 CSR 10-7.210 · Waterway or Pipeline Terminal Operators
- 12 CSR 10-7.220 · Special Fuel Inventory Subject to Tax
- 12 CSR 10-7.230 · Special Fuel Users Not Subject to Licensure in Their…
- 12 CSR 10-7.240 · Exemption Certificates
- 12 CSR 10-7.250 · Special Fuel Tax Refund Claims—Purchasers Claiming…
- 12 CSR 10-7.260 · LP Gas or Natural Gas Decals
- 12 CSR 10-7.270 · Special Fuel Distributors
- 12 CSR 10-7.280 · Sale of Special Fuel to Dual Users
- 12 CSR 10-7.290 · Special Fuel Reporting Option
- 12 CSR 10-7.300 · Motor Fuel and Special Fuel Transporters
- 12 CSR 10-7.310 · Release of Bonding Requirements
- 12 CSR 10-7.320 · Adjustments to the Distribution of Funds Allocated…
- 12 CSR 10-7.330 · Minimum/Maximum Bond Amounts