Missouri 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. 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.