MO HB3539

Shifts motor fuel tax exemption and refund claims from a fiscal year basis to a calendar tax year basis beginning in fiscal year 2027

Creates two refund options starting in 2027: a receipt-based refund requiring detailed fuel purchase documentation, or a standard flat refund claimed on Missouri income tax returns

Sets standard refund amounts at $30 for 2026, $45 for 2027, $60 for 2028, and $75 for 2029 and thereafter

Limits refunds to taxes collected under subsection 3 of section 142.803, with claims processed in order received if total refunds exceed collections in a tax year

Applies only to motor vehicles with gross weight of 26,000 pounds or less, with claims filed between January 15 and April 15 following the applicable tax year