Modifies provisions relating to motor fuel tax exemption

Summary

The bill lets people who paid Missouri’s motor fuel tax apply for a refund or exemption, either by submitting detailed purchase information or by taking a flat‑rate credit. Refund amounts start at $30 for the 2026 tax year and rise each year, and claims must be filed within set deadlines. It is intended to lower the tax burden for vehicle owners while using additional tax revenue to fund the refunds.

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