Mo. Code Regs. tit. 7 § 10-25.071

Current through Register Vol. 49, No. 23, December 2, 2024
Section 7 CSR 10-25.071 - Application for International Fuel Tax Agreement License

PURPOSE: This amendment updates the rule to match the commission's current practice of accepting International Fuel Tax Agreement license applications in electronic form only, through the commission's secure MoDOT Carrier Express business application or as the commission otherwise prescribes.

(1) A person or entity desiring to obtain an International Fuel Tax Agreement (IFTA) license shall file an application with the commission in accordance with provisions of the IFTA and sections 142.617 and 226.008, RSMo.
(2) Applications will be accepted electronically through the commission's secure MoDOT Carrier Express business application or as otherwise prescribed by the commission in the Motor Carrier Services division procedure manual.
(3) The applicant shall provide the information requested on the application form prescribed by IFTA and shall also include, but not be limited to, the following:
(A) The applicant's United States Department of Transportation (USDOT) number, if applicable;
(B) Whether petroleum products are transported;
(C) Lease information, if applicable;
(D) Proof of Missouri plate registration and/or proof of Missouri application for apportioned registration under the International Registration Plan; and
(E) History of any out-of-state IFTA license.
(4) The applicant shall certify under penalty of law that the information contained in the application is true, accurate and complete, and that s/he agrees to comply with the reporting, record keeping, payment, display of decals and other requirements of the IFTA and the laws of this state.
(5) The applicant may appoint a carrier service or any other person other than the applicant as its power of attorney, but must submit the notarized power of attorney in writing to the commission prior to the applicant being issued an IFTA license.
(6) The applicant shall agree as part of the application that this state may withhold any refunds due if the applicant is delinquent in payment of fuel taxes due any IFTA member jurisdiction.
(7) The commission shall review the application and, upon satisfaction that the information contained in the application is true, accurate and complete, and that the applicant is not under revocation by any IFTA member jurisdiction at the time of application, issue the IFTA license and decals.
(8) The new year IFTA decal may be displayed one (1) month prior to its effective date with the current and new year IFTA license.
(9) The IFTA license shall be valid for the current calendar year ending December 31, and shall be reproduced by the licensee and placed in the qualified motor vehicles of the licensee's fleet.
(10) A thirty (30)-day temporary decal permit may be issued to a licensee in good standing to carry in lieu of displaying the annual decals. The temporary decal shall be vehicle specific, include an expiration date, and need not be displayed, but shall be carried in the vehicle with the current IFTA license.
(11) A licensee who has been suspended, or an applicant or licensee who has been denied issuance of an IFTA license for failure to comply with the requirements of IFTA or other requirements set forth by the commission may appeal the suspension or denial in accordance with the procedures set forth in 7 CSR 10-25.090.

7 CSR 10-25.071

AUTHORITY: sections 142.617, 226.130 and 301.275, RSMo 2000 and 226.008, RSMo Supp. 2007.* This rule previously filed as 12 CSR 20-7.020. Original rule filed Nov. 1, 1991, effective March 9, 1992. Moved to 7 CSR 10-25.071 and amended: Filed Aug. 9, 2007, effective Feb. 29, 2008.
Amended by Missouri Register December 15, 2022/Volume 47, Number 24, effective 1/29/2023
Amended by Missouri Register June 18, 2024/volume 49, Number 12, effective 7/31/2024.

*Original authority: 142.617, RSMo 1988, amended 1998; 226.130, RSMo 1939, amended 1993, 1995; 226.008, RSMo 1988, amended 1993, 2002; and 301.275, RSMo 1958.