Missouri Chapter 136 — Collection of State Taxes

48 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 136.010— Division to collect all state revenues, exceptions, report
Mo. Rev. Stat. § 136.030— Duties of director of revenue
Mo. Rev. Stat. § 136.035— Director to refund taxes, when — claim to be filed within two years of date..
Mo. Rev. Stat. § 136.040— Director to appoint assistants — bonds
Mo. Rev. Stat. § 136.050— Employees assigned to work in other departments
Mo. Rev. Stat. § 136.055— Agent to collect motor vehicle taxes and issue licenses — awarding of fee..
Mo. Rev. Stat. § 136.060— Deputization of employees in other state departments — bonds
Mo. Rev. Stat. § 136.070— Access to all records
Mo. Rev. Stat. § 136.073— Sales and use taxes, reciprocal agreements authorized — records furnished..
Mo. Rev. Stat. § 136.076— Examination of taxpayer's books and records, no contract for general..
Mo. Rev. Stat. § 136.080— Power to administer oaths
Mo. Rev. Stat. § 136.090— Issue subpoenas — fees and mileage of witnesses
Mo. Rev. Stat. § 136.100— Testimony — witnesses — subpoenas
Mo. Rev. Stat. § 136.105— Fees to be deposited in state treasury
Mo. Rev. Stat. § 136.110— Moneys received — record — deposit — audit of director's books — promptly..
Mo. Rev. Stat. § 136.120— Powers of director to prescribe rules and regulations
Mo. Rev. Stat. § 136.130— Monthly reports
Mo. Rev. Stat. § 136.140— Accounting systems — approval by director
Mo. Rev. Stat. § 136.145— Certain fees and receipts shown separately
Mo. Rev. Stat. § 136.150— Attorney general and prosecutors to provide assistance — collection fee on..
Mo. Rev. Stat. § 136.160— Accounts and vouchers to be exhibited, when
Mo. Rev. Stat. § 136.170— Delinquent accounts — penalty
Mo. Rev. Stat. § 136.180— Issuance of distress warrant — failure — penalty
Mo. Rev. Stat. § 136.190— Form of distress warrant
Mo. Rev. Stat. § 136.200— Duty of sheriff
Mo. Rev. Stat. § 136.210— Sale of property distrained
Mo. Rev. Stat. § 136.220— Violation by sheriff
Mo. Rev. Stat. § 136.230— Fees for collection by distress warrant — exceptions
Mo. Rev. Stat. § 136.240— Report of delinquents to general assembly
Mo. Rev. Stat. § 136.245— Legal counsel for director of revenue before administrative hearing commission
Mo. Rev. Stat. § 136.255— Period of stay or suspension not part of time limits for assessment or..
Mo. Rev. Stat. § 136.300— Burden of proof in proceedings or appeal on director of revenue — when,..
Mo. Rev. Stat. § 136.303— Audit, supporting statement on request by taxpayer, content — innocent..
Mo. Rev. Stat. § 136.310— Evidence of related federal determination admissible, when
Mo. Rev. Stat. § 136.315— Litigation expenses may be allowed in certain tax cases, when, definitions,..
Mo. Rev. Stat. § 136.350— Citation of law
Mo. Rev. Stat. § 136.352— Amount of collections due to audit, not basis of employee performance,..
Mo. Rev. Stat. § 136.355— Statement of taxpayer rights, director to compile, contents — distribution
Mo. Rev. Stat. § 136.357— Postal error cause for late return, no penalty assessed
Mo. Rev. Stat. § 136.360— Electronic transmission, adequate service on director, when
Mo. Rev. Stat. § 136.362— Advisory opinion to director, tax liability — taxpayer may obtain
Mo. Rev. Stat. § 136.365— Appeal, taxpayer's right to, notice to be given, when
Mo. Rev. Stat. § 136.370— Employee error, cause of late return — no penalty to taxpayer, when
Mo. Rev. Stat. § 136.375— Fair and consistent application of Missouri tax laws
Mo. Rev. Stat. § 136.380— Identification number of department employee provided to taxpayer, when
Mo. Rev. Stat. § 136.400— Excess revenue, certification
Mo. Rev. Stat. § 136.405— Annual return defined — the filing of amended return after certain date not..
Mo. Rev. Stat. § 136.450— Study commission established, members, vacancies, meetings — duties and..