Bill Text: MO HB1013 | 2013 | Regular Session | Introduced

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Bill Title: Authorizes a tax on motor fuel equal to 17 cents per gallon or 6% of the cost per gallon of the motor fuel before any tax is imposed on it, whichever is greater

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-05-17 - Referred: Ways and Means(H) [HB1013 Detail]

Download: Missouri-2013-HB1013-Introduced.html

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FIRST REGULAR SESSION

HOUSE BILL NO. 1013

97TH GENERAL ASSEMBLY

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INTRODUCED BY REPRESENTATIVE KORMAN.

1268L.01I                                                                                                                                                  D. ADAM CRUMBLISS, Chief Clerk

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AN ACT

To repeal section 142.803, RSMo, and to enact in lieu thereof one new section relating to taxes imposed on fuel.

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Be it enacted by the General Assembly of the state of Missouri, as follows:

            Section A. Section 142.803, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 142.803, to read as follows:

            142.803. 1. A tax is levied and imposed on all motor fuel used or consumed in this state as follows:

            (1) Motor fuel, in the following amounts:

            (a) On or before December 31, 2013, seventeen cents per gallon;

            (b) On or after January 1, 2014, the greater of:

            a. Seventeen cents per gallon; or

            b. Six percent of the cost of motor fuel per gallon before any tax is imposed on such fuel;

            (2) Alternative fuels, not subject to the decal fees as provided in section 142.869, with a power potential equivalent of motor fuel. In the event alternative fuel, which is not commonly sold or measured by the gallon, is used in motor vehicles on the highways of this state, the director is authorized to assess and collect a tax upon such alternative fuel measured by the nearest power potential equivalent to that of one gallon of regular grade gasoline. The determination by the director of the power potential equivalent of such alternative fuel shall be prima facie correct;

            (3) Aviation fuel used in propelling aircraft with reciprocating engines, nine cents per gallon as levied and imposed by section 155.080 to be collected as required under this chapter.             2. All taxes, surcharges and fees are imposed upon the ultimate consumer, but are to be precollected as described in this chapter, for the facility and convenience of the consumer. The levy and assessment on other persons as specified in this chapter shall be as agents of this state for the precollection of the tax.

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