Missouri drivers could choose how to claim motor fuel tax refunds

Claimants could choose a receipt-based refund or a set refund amount, paid directly or applied to Missouri income taxes. The section covers fuel delivered into a motor vehicle weighing 26,000 pounds or less. Set-refund claimants must show they owned a vehicle licensed in Missouri. A claimant could use only one refund method for a tax year. The set refund requires eligible fuel purchases and proof that the claimant owned a vehicle licensed in Missouri. Total refunds cannot exceed the tax collected for the year; if claims exceed that amount, they are paid in the order claimed. Claims are due January 15 through April 15 after the tax year ends. The set amount is $30 for 2026, $45 for 2027, $60 for 2028, and $75 for 2029 and later tax years.

The proposal uses fiscal-year totals for claims through fiscal year 2026, then tax-year totals beginning in fiscal year 2027. These claim periods apply to people who paid the specified motor fuel tax and claim a refund under this section. Fuel tax collected from July 1 through December 31, 2026, would be reported under the tax-year claim rules. Fuel tax collected July 1 through December 31, 2026, would be reported under the tax-year rules. Tax collected in 2027 and later would also be reported under those rules.