Missouri Revised Statutes Title XIX. Motor Vehicles, Watercraft and Aviation § 301.380. Special numbers issued, when--fee--effect--trailers, special numbers issued, when--examination required--fee

1. Whenever the original, manufacturer's, or other distinguishing number on any motor vehicle, trailer or motor vehicle tire has been destroyed, removed, covered, altered, defaced or is otherwise nonexistent, the director of revenue, upon application, payment of a fee of seven dollars and fifty cents, and satisfactory proof of ownership by the owner, shall issue a certificate authorizing the owner to place a special number designated by the director of revenue upon the vehicle, trailer or tire.

2. In order to properly calculate the sales tax due, in the case of a trailer which is alleged to have been made by someone who is not a manufacturer using readily distinguishable manufacturers' identifying numbers or a certificate of origin, the person seeking the special number authorized by the provisions of this section shall secure a written statement from a motor vehicle inspection station that the trailer has been examined and that it is not one made by a regular manufacturer. The superintendent of the state highway patrol shall provide such forms for inspection stations, and the person, firm, or corporation seeking the examination shall pay a regular inspection fee for the examination. The proceeds of the fee shall be distributed in the same manner as regular inspection fees are distributed. This subsection shall not apply to trailers inspected under section 301.191.

3. The director of revenue shall designate the special numbers consecutively beginning with the number one preceded by the letters “DR” and followed by the letters “Mo” for each make of motor vehicle, trailer or motor vehicle tire, or if the make be unknown, the number shall also be preceded by the letter “X”.

4. When such number has been placed upon the motor vehicle or motor or engine thereof, or trailer or motor vehicle tire, it shall be the lawful number of the same for the purpose of identification, registration, and all other purposes of this chapter, and the owner may sell and transfer such property under the special number. No person shall destroy, remove, cover, alter or deface any such special number.