The director of revenue has all the powers with regard to requiring monthly returns and extending the time for the payment of the tax levied by sections 144.600 to 144.745 that are provided in sections 144.090 and 144.160 with regard to the Missouri sales tax.
Mo. Rev. Stat. § 144.660
Director's powers as to returns
Known as the Compensating Use Tax Law
The act spans §§ 144–144 (145 sections).
Effective: 28 Aug 1959; (L. 1959 H.B. 35 § 12)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.