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