Missouri Fuel Tax Refund: Eligibility, Deadlines, and Filing

If you drive a car, SUV, minivan, or light-duty pickup in Missouri, you can claim a Missouri fuel tax refund of up to 12.5 cents per gallon on gasoline and diesel you bought for use on public roads. The refund covers only the tax increase added by Senate Bill 262 starting in October 2021, not the original 17-cent base rate. For the fiscal year ending June 30, 2026, the refundable rate sits at its permanent maximum of 12.5 cents per gallon, so 1,000 gallons of qualifying fuel comes back as $125.¹

Who Qualifies

The refund is limited to fuel used in vehicles with a gross weight of 26,000 pounds or less. That covers nearly every personal vehicle on the road along with light commercial trucks. Heavy commercial trucks and industrial equipment are excluded. The fuel has to have been used on Missouri public roads, and both gasoline and diesel count.²

Any individual or business that owns or operates an eligible vehicle and paid the increased tax at the pump can file. If you run a small business with several qualifying vehicles, you can claim them all on a single filing, with a separate supporting worksheet for each vehicle.¹

Electric vehicle and plug-in hybrid owners do not qualify. They pay an annual decal fee instead of per-gallon tax at the pump, so there is no fuel tax to refund.³ Compressed natural gas, propane, and liquefied natural gas were not affected by SB 262, so purchases of those fuels have nothing refundable either.¹

How Much You Can Get Back

For the fiscal year running July 1, 2025, through June 30, 2026, the refundable rate is 12.5 cents per gallon. Multiply your qualifying gallons for that period by $0.125.²

A driver who bought 800 gallons over the year gets $100 back. A two-car household that burned 1,600 gallons combined can recover $200. If any of your receipts predate July 1, 2025, split them out: fuel purchased in the prior fiscal year carried a refundable rate of 10 cents per gallon, and gallons from the two periods have to be reported separately.⁴

What You Need Before You File

The claim goes on Form 4923-H, “Highway Use Motor Fuel Refund Claim for Rate Increases.” Gather every fuel receipt from the fiscal year first. Each receipt should show the date, the station name and address, and the exact number of gallons. The worksheet asks for gallons carried to three decimal places, so a receipt showing 12.4567 gallons rounds to 12.457.²

You also need the Vehicle Identification Number for every vehicle you are claiming. The VIN appears on a plate on the driver’s side door jamb and on your registration. Each vehicle gets its own worksheet listing the fuel purchases tied to that specific VIN. Keep the original receipts or clear digital copies, because the Department of Revenue can request them to verify your claim.²

How to Submit the Claim

You can file Form 4923-H electronically through the MyTax Missouri portal. The portal lets you enter your data, submit the claim, and set up direct deposit so the refund lands in your bank account instead of arriving as a paper check.⁵

To file on paper, mail the completed Form 4923-H and all supporting worksheets to Taxation Division, P.O. Box 800, Jefferson City, MO 65105-0800. Direct deposit is available on the paper form too by entering your routing and account numbers.²

The Filing Window Is Short

Claims must be postmarked on or after July 1 and no later than September 30 following the fiscal year you are claiming. For the fiscal year ending June 30, 2026, that means filing between July 1, 2026, and September 30, 2026. Claims postmarked before July 1 or after September 30 are denied, and the refund for that year is gone for good.²

Three months sounds like plenty until you sit down with a shoebox of receipts and need to sort them by vehicle. Start organizing as you go. There is no extension or appeal for a missed deadline.

If You Also Burn Fuel Off-Road

Fuel used off public roads, like gasoline or diesel in farm equipment, lawnmowers, generators, or construction machinery, falls under a different program. That one refunds the full motor fuel tax, not just the SB 262 increase, and it uses Form 4923 rather than Form 4923-H. The non-highway refund must be filed within one year of the purchase date or by April 15 following the year of purchase, whichever is later.⁶ Do not use Form 4923 for on-road fuel or Form 4923-H for off-road fuel. The forms are not interchangeable.⁷

Mistakes That Cost People Their Refund

Filing the wrong form. Form 4923 (non-highway) and Form 4923-H (highway rate increase) serve different purposes and follow different deadlines.
Missing the September 30 postmark. Even one day late means denial.
Incomplete or wrong VINs. Every vehicle needs its own worksheet with the correct VIN; a transposed digit slows processing.
Lost or illegible receipts. Digital photos are fine as long as the date, seller, and gallons are readable.
Claiming vehicles over 26,000 pounds gross weight. They do not qualify no matter how the fuel was used.

The refund is not enormous per gallon, but at 12.5 cents a household with two cars and average driving can plausibly recover $150 to $250 a year. The paperwork runs under an hour if the receipts are organized, and the money is yours as long as you file on time.

1
Missouri Department of Revenue. FAQs – 2021 Senate Bill 262
2
Missouri Department of Revenue. Form 4923-H – Highway Use Motor Fuel Refund Claim for Rate Increases
3
Missouri Department of Revenue. Special Fuel Decals
4
Missouri Revisor of Statutes. Missouri Code 142.803 – Tax Rate Schedule
5
MyTax Missouri. File Individual Motor Fuel Consumer Refund
6
Missouri Revisor of Statutes. Missouri Code 142.824 – Refund Claim, Statement to Director, When Filed, Contents
7
Missouri Department of Revenue. Form 4923 – Non-Highway Use Motor Fuel Refund Claim