Mo. Rev. Stat. § 32.315

Sales and use tax levies, department to issue annual report — contents

Known as the Neighborhood Assistance Act

The act spans §§ 32–32 (53 sections).

Effective: 28 Aug 2018; (L. 2018 H.B. 1446 merged with S.B. 773)

1. The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use * levies that are:

(1) Authorized pursuant to state law;

(2) Collected by the department of revenue; and

(3) Approved by voters at an election.

2. The report required under subsection 1 of this section shall indicate the provision of law authorizing such tax levy.

Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.