HB 1523 -- Motor Fuel Tax Sponsor: Cunningham (145) Currently, the ultimate vendor delivering 100 or more gallons of gasoline to a certified farmer for on-farm use, at the vendor's discretion, is authorized to claim the motor fuel tax refund on behalf of the farmer. This bill removes the 100-gallon requirement. The vendor will be relieved from any liability for a farmer's or any other consumer's unlawful actions or inactions including fraud; deception; fuel tax evasion; or improper use of any motor fuel, diesel fuel, or gasoline.Copyright (c) Missouri House of Representatives