PocketLaw | Missouri Revised Statutes

Section
149.011

Definitions.

Section
149.015

Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.

Section
149.021

Compensation to wholesaler for affixing stamps — metering machines authorized.

Section
149.025

Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

Section
149.031

Refunds or exchange for stamps, when made.

Section
149.035

Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

Section
149.041

Records to be kept — reports to be filed by wholesaler.

Section
149.045

Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Section
149.051

Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Section
149.055

Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.

Section
149.061

Sales on military reservations taxable, exceptions — federal government exempt, when.

Section
149.065

Revenue to fair share fund, health initiatives fund, and school moneys fund.

Section
149.071

Fraudulent activity relative to tax stamps a felony — penalty.

Section
149.076

Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

Section
149.081

Violation not otherwise specified a misdemeanor, penalty.

Section
149.082

Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Section
149.160

Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Section
149.170

Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Section
149.180

Rules and regulations, procedure.

Section
149.190

Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.

Section
149.192

Preemption.

Section
149.200

Illegal activities related to cigarettes and cigarette labeling — penalty.

Section
149.203

Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Section
149.206

Violation deemed unlawful trade practice.

Section
149.212

Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Section
149.215

Cigarette Tax

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Definitions.

Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.

Compensation to wholesaler for affixing stamps — metering machines authorized.

Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

Refunds or exchange for stamps, when made.

Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

Records to be kept — reports to be filed by wholesaler.

Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.

Sales on military reservations taxable, exceptions — federal government exempt, when.

Revenue to fair share fund, health initiatives fund, and school moneys fund.

Fraudulent activity relative to tax stamps a felony — penalty.

Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

Violation not otherwise specified a misdemeanor, penalty.

Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Rules and regulations, procedure.

Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.

Preemption.

Illegal activities related to cigarettes and cigarette labeling — penalty.

Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Violation deemed unlawful trade practice.

Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Severability clause.