HB 680 - 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 act is the same as SB 414.
RUSS HEMBREE

SCA 1 - THIS AMENDMENT ALLOWS THE DIRECTOR OF REVENUE TO ESTABLISH REGULATIONS FOR THE RATE OF CONTRIBUTION TO THE MOTOR FUEL TRUST FUND. THIS AMENDMENT ALSO ALLOWS THE DIRECTOR TO CONDUCT REASONABLE INVESTIGATIONS TO ENFORCE THE MOTOR FUEL TAX LAWS AND TO PRESCRIBE THE TYPES OF FORMS NECESSARY TO CARRY OUT CHAPTER 142. FINALLY, THIS AMENDMENT PROVIDES THAT A PERSON WILL BE GUILTY OF A CLASS A MISDEMEANOR IF HE FAILS TO OBTAIN THE REQUIRED LICENSES, MAINTAIN THE REQUIRED RECORDS, OR FAILS TO PAY HIS MOTOR FUEL TAXES. IF A PERSON VIOLATES CHAPTER 142 WITH THE PURPOSE TO DEFRAUD, HE SHALL BE GUILTY OF A CLASS D FELONY.