Missouri Chapter 149 — Cigarette Tax

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

Mo. Rev. Stat. § 149.011— Definitions
Mo. Rev. Stat. § 149.015— Rate of tax — how stamped — samples, how taxed — tax impact to be on..
Mo. Rev. Stat. § 149.021— Compensation to wholesaler for affixing stamps — metering machines authorized
Mo. Rev. Stat. § 149.025— Bond required for deferred payment on stamps — release from requirement,..
Mo. Rev. Stat. § 149.031— Refunds or exchange for stamps, when made
Mo. Rev. Stat. § 149.035— Wholesaler's license required, fee — first sale of tobacco products,..
Mo. Rev. Stat. § 149.041— Records to be kept — reports to be filed by wholesaler
Mo. Rev. Stat. § 149.045— Common carriers and warehousemen, duties of — damaged cigarettes, how handled
Mo. Rev. Stat. § 149.051— Failure to affix stamps, penalty — presumption that unstamped cigarettes..
Mo. Rev. Stat. § 149.055— Unstamped cigarettes seized, when — personal property used incident to such..
Mo. Rev. Stat. § 149.061— Sales on military reservations taxable, exceptions — federal government..
Mo. Rev. Stat. § 149.065— Revenue to fair share fund, health initiatives fund, and school moneys fund
Mo. Rev. Stat. § 149.071— Fraudulent activity relative to tax stamps a felony — penalty
Mo. Rev. Stat. § 149.076— Failure to make or falsification of required return or refusal to permit..
Mo. Rev. Stat. § 149.081— Violation not otherwise specified a misdemeanor, penalty
Mo. Rev. Stat. § 149.082— Additional tax — rate — collection — deposit — if federal excise tax..
Mo. Rev. Stat. § 149.160— Tax upon first sale, rate, payment, credit — deposit of funds into health..
Mo. Rev. Stat. § 149.170— Filing of return, remittance of amounts, required, when — rules —..
Mo. Rev. Stat. § 149.180— Rules and regulations, procedure
Mo. Rev. Stat. § 149.190— Assessment by director, method — estimate by director, notice — failure to..
Mo. Rev. Stat. § 149.192— Preemption
Mo. Rev. Stat. § 149.200— Illegal activities related to cigarettes and cigarette labeling — penalty
Mo. Rev. Stat. § 149.203— Revocation or suspension of a wholesaler's license, when — civil penalty,..
Mo. Rev. Stat. § 149.206— Violation deemed unlawful trade practice
Mo. Rev. Stat. § 149.212— Director to enforce provisions of sections 149.200 to 149.215 — attorney..
Mo. Rev. Stat. § 149.215— Severability clause