There is a newer version of the Missouri Revised Statutes
2009 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 149 Cigarette Tax
- 149.011. Definitions.
- 149.015. Rate of tax--how stamped--samples, how taxed--tax impact to be on consumer--fair share school fund, distribution.
- 149.021. Compensation to wholesaler for affixing stamps--metering machines authorized.
- 149.025. Bond required for deferred payment on stamps--release from requirement, when--cash bond, deposit and refund--license revoked for delinquencies.
- 149.031. Refunds or exchange for stamps, when made.
- 149.035. Wholesaler's license required, fee--first sale of tobacco products, application required--revocation, suspension or refusal to issue, when--review.
- 149.041. Records to be kept--reports to be filed by wholesaler.
- 149.045. Common carriers and warehousemen, duties of--damaged cigarettes, how handled.
- 149.051. Failure to affix stamps, penalty--presumption that unstamped cigarettes are intended for sale.
- 149.055. Unstamped cigarettes seized, when--personal property used incident to such attempt to avoid tax to be forfeited, procedure.
- 149.061. Sales on military reservations taxable, exceptions--federal government exempt, when.
- 149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund.
- 149.071. Fraudulent activity relative to tax stamps a felony--penalty.
- 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.
- 149.081. Violation not otherwise specified a misdemeanor, penalty.
- 149.082. Additional tax--rate--collection--deposit--if federal excise tax reimposed, effect.
- 149.160. Tax upon first sale, rate, payment, credit--deposit of funds into health initiatives fund--contingent expiration.
- 149.170. Filing of return, remittance of amounts, required, when--rules--maintenance of records.
- 149.180. Rules and regulations, procedure.
- 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.
- 149.192. Preemption.
- 149.200. Illegal activities related to cigarettes and cigarette labeling--penalty.
- 149.203. Revocation or suspension of a wholesaler's license, when--civil penalty, when--cigarettes deemed contraband, when.
- 149.206. Violation deemed unlawful trade practice.
- 149.212. Director to enforce provisions of sections 149.200 to 149.215--attorney general's concurrent power--injunctive relief available, when.
- 149.215. Severability clause.
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