No. 73264.

813 S.W.2d 296 (1991)

LIBERTY OIL COMPANY, Appellant, v. DIRECTOR OF REVENUE, Respondent, and Missouri Highway and Transportation Commission, Intervenor/Respondent.

Supreme Court of Missouri, En Banc.

July 23, 1991.

Attorney(s) appearing for the Case

John S. Pletz, Jefferson City, for appellant.

William L. Webster, Atty. Gen., Carole Lewis Iles, Asst. Atty. Gen., Jefferson City, for respondent.

Gregory W. Schroeder, Rich Tiemeyer, Mo. Highway & Transp. Com'n, Jefferson City, for intervenor/respondent.

HIGGINS, Senior Judge.

Liberty Oil Company is a motor fuel distributor and therefore liable for collecting motor fuel tax on its fuel sales and remitting the tax to the Department of Revenue. In question are assessments by the Director of Revenue of motor fuel taxes due under section 142.025, RSMo Supp.1990. That statute, enacted January 22, 1987, as S.S.S.C.S.S.B. Nos. 135 & 63, and approved by referendum April 7, 1987, increased the tax from seven cents per...

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