Supplier's duty to remit - tax credit, supplier entitled, when.
Mo. Rev. Stat. § 142.854
in effect142.854. Supplier's duty to remit — tax credit, supplier entitled, when. — Every supplier has a fiduciary duty to remit to the director the amount of tax paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or eligible purchaser. In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from an eligible purchaser. The director shall have the right to recover any unpaid tax directly from the eligible purchaser.
(L. 1998 S.B. 619) Effective 1-1-99
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=142.854Fetched: 10/17/2026