Missouri Code of State Regulations — Title 12 (Department of Revenue)
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
PURPOSE: This rule explains the information required from each city, town, or village if there is a change in its population as a result of an adjustment to its population by the United States Census Bureau or as a result of an annexation or consolidation.
# (1)
The population used for the distribution of motor fuel tax pursuant to Article IV, Section 30(a)1(2), shall be the latest federal decennial census.
# (2)
In the event that the latest census is amended by the United States Census Bureau due to a correction in the census, the Department of Revenue shall amend the population for distribution purposes under the following conditions:
# (A)
Notification of the correction to the last federal decennial census shall be received from the city, town, or village which is affected by the correction in the census;
# (B)
The notification of the population change shall be accompanied by the official written notification from the United States Census Bureau;
# (C)
If the adjustment redistributes the total population within the state, the population of those cities, towns, or villages affected shall be indicated; and
# (D)
If the adjustment changes the total population of the state and the population of the city, town, or village, the notice shall indicate the adjustment to the total population and to the city, town, or village affected.
# (3)
Upon receipt of the official written notification, the department shall adjust the population figures prospectively.
# (4)
For adjustments to the population as a result of annexation or consolidation—
# (A)
Each city, town, or village shall file with the director a certified copy of the annexation election results or a certified copy of the ordinance approving the annexation or consolidation;
# (B)
The city, town, or village shall also file with the director official written notification from the United States Census Bureau of the population in the annexed or consolidated area, as shown by the last federal decennial census;
# (C)
The official written notification shall also indicate which city, town, village or unincorporated area lost population as a result of the annexation or consolidation; and
# (D)
If the director of revenue receives notification before the fifteenth day of the month, the tax imposed by section (4) shall be distributed and allocated using the new information beginning with the next distribution. If notification is received CODE OF STATE REGULATIONS (4/30/24) John R. Ashcroft after the fifteenth day of the month, the tax imposed by section (4) shall be distributed and allocated using the new information beginning with the second distribution following receipt of the notification by the director.
AUTHORITY: sections 136.120 and 144.705, RSMo 2016.* Original rule filed March 4, 1991, effective July 8, 1991. Amended: Filed July 25, 2023, effective March 30, 2024.
*Original authority: 136.120, RSMo 2016, and 144.705, RSMo 1959.
Amendment history
AUTHORITY: sections 136.120 and 144.705, RSMo 2016.* Original rule filed March 4, 1991, effective July 8, 1991. Amended: Filed July 25, 2023, effective March 30, 2024. *Original authority: 136.120, RSMo 2016, and 144.705, RSMo 1959.
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