On all fuel sold on the water in the state of Missouri, retailers are required to charge state and federal road tax on the fuel.  It is your right as a consumer of marine fuel to apply for a refund of the state road tax, $.17 per gallon, at the end of each boating season.  There are two forms that must be filled out in order to get your claim processed and receive a refund.  Form number 4924 is a refund application that basically gets your information put into the computer at the Department of Revenue.  You only have to submit this form once unless you have moved your contact information has changed since you last submitted the form.  Form number 4923 is the actual claim for your refund.  It is important that you send in your application (form 4924) at least one week before you send in your claim (form 4923), or you will not get a refund.  Below are links to the two forms that you will need.

Motor Fuel Refund Application (Form 4924)- http://www.dor.mo.gov/tax/business/fuel/forms/4924f.pdf

Motor Fuel Refund Claim (Fom 4924)- http://www.dor.mo.gov/tax/business/fuel/forms/4923f.pdf