Any county or other political subdivision in violation of the provisions of sections 32.057, 144.121 and 144.122 as determined by the director of revenue shall be ineligible to require disclosure of information from the state director of revenue; provided, however, that nothing herein shall be construed to prohibit a county imposing a sales tax pursuant to sections 66.600 to 66.635 from allowing any political subdivision which is a part of group B, as defined in section 66.620, to inspect * such sales tax information on the premises of the county seat of such county at such times as may be set by the chief executive officer of such county.
Mo. Rev. Stat. § 144.122
Records of department of revenue, political subdivision ineligible to..
Known as the Compensating Use Tax Law
The act spans §§ 144–144 (145 sections).
Effective: 01 Jan 1981, see footnote; (L. 1973 H.B. 46, A.L. 1980 S.B. 910)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.