{"data":{"id":"us-mo/mo.-rev.-stat.-142.854","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 142.854","heading":"Supplier's duty to remit — tax credit, supplier entitled, when.","body":"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.","path":["Title X - TAXATION AND REVENUE","Chapter 142 - Motor Fuel Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=142.854","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"ef8adc3b3f848bcf7f7de47c869c2eb95776742064b73734ed9e331fbe025937","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-142.851","next":"us-mo/mo.-rev.-stat.-142.857"},"notice":"GroundRules: Original legal text. Not legal advice."}