Missouri Chapter 136 — Collection of State Taxes
- § 136.010. — Division to collect all state revenues, exceptions, report.
- § 136.030. — Duties of director of revenue.
- § 136.035. — Director to refund taxes, when--claim to be filed within two years of date of payment.
- § 136.040. — Director to appoint assistants--bonds.
- § 136.050. — Employees assigned to work in other departments.
- § 136.055. — Agent to collect motor vehicle taxes and issue licenses--fees--sign required.
- § 136.060. — Deputization of employees in other state departments--bonds.
- § 136.070. — Access to all records.
- § 136.073. — Sales and use taxes, reciprocal agreements authorized--records furnished to other taxing authorities, when.
- § 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.
- § 136.080. — Power to administer oaths.
- § 136.090. — Issue subpoenas--fees and mileage of witnesses.
- § 136.100. — Testimony--witnesses--subpoenas.
- § 136.105. — Fees to be deposited in state treasury.
- § 136.110. — Moneys received--record--deposit--audit of director's books.
- § 136.120. — Powers of director to prescribe rules and regulations.
- § 136.130. — Monthly reports.
- § 136.140. — Accounting systems--approval by director.
- § 136.145. — Certain fees and receipts shown separately.
- § 136.150. — Attorney general and prosecutors to provide assistance--collection fee on recoveries by prosecutors, deposit--distribution.
- § 136.160. — Accounts and vouchers to be exhibited, when.
- § 136.170. — Delinquent accounts--penalty.
- § 136.180. — Issuance of distress warrant--failure--penalty.
- § 136.190. — Form of distress warrant.
- § 136.200. — Duty of sheriff.
- § 136.210. — Sale of property distrained.
- § 136.220. — Violation by sheriff.
- § 136.230. — Fees for collection by distress warrant--exceptions.
- § 136.240. — Report of delinquents to general assembly.
- § 136.245. — Legal counsel for director of revenue before administrative hearing commission.
- § 136.255. — Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
- § 136.300. — Burden of proof in proceedings or appeal on director of revenue --when, exceptions.
- § 136.303. — Audit, supporting statement on request by taxpayer, content--innocent spouse, how determined--tax delinquency, certain federal laws to apply.
- § 136.310. — Evidence of related federal determination admissible, when.
- § 136.315. — Litigation expenses may be allowed in certain tax cases, when, definitions, procedure--award may be denied or reduced.
- § 136.350. — Citation of law.
- § 136.352. — Amount of collections due to audit, not basis of employee performance, department of revenue.
- § 136.355. — Statement of taxpayer rights, director to compile, contents --distribution.
- § 136.357. — Postal error cause for late return, no penalty assessed.
- § 136.360. — Electronic transmission, adequate service on director, when.
- § 136.362. — Advisory opinion to director, tax liability--taxpayer may obtain.
- § 136.365. — Appeal, taxpayer's right to, notice to be given, when.
- § 136.370. — Employee error, cause of late return--no penalty to taxpayer, when.
- § 136.380. — Office of taxpayer ombudsman, established, duties--identification of department employee, required when.
- § 136.400. — Excess revenue, certification.
- § 136.405. — Annual return defined--the filing of amended return after certain date not to be included.