SB 414 - Current law exempts from motor fuel tax fuel used for certain nonhighway purposes and allows a refund of the tax if it has been previously paid. Refunds of motor fuel tax on fuel used for farm tractors or stationary engines used exclusively for agricultural purposes may be claimed by the ultimate vender on behalf of the consumer. This act requires refunds claimed after December 31, 2000, to be claimed only by the consumer and not by the ultimate vender.

Claims for refund by consumers are required to be filed within one year of the date of purchase or April fifteenth following the year of purchase, whichever is later. Refunds after December 31, 2000, which are not issued within thirty days of filing will accrue interest at the interest rate specified in Section 32.065, RSMo.

The director or any person designated by the director may, in the enforcement of this chapter, conduct investigations he or she deems necessary. A person who violates any provision of chapter 143 is guilty of a misdemeanor. Any person who violates any of the provisions, with the purpose to defraud, is guilty of a class D felony.

This act is similar to HB 680.
STEPHEN WITTE