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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 138 Equalization and Review of Tax Assessments
Section 138.370. Examination of witnesses and books.


MO Rev Stat § 138.370. What's This?

Examination of witnesses and books.

138.370. 1. The commission shall have power to examine witnesses under oath. Any member of the commission is hereby empowered to administer oaths.

2. The commission, or any member, or authorized representative thereof, shall have the right to examine books, papers or accounts of any corporation, firm or individual owning property liable for assessment for taxation, general or specific, under the laws of this state.

(RSMo 1939 11026, A.L. 1945 p. 1805 14, A. 1949 S.B. 1023)

Prior revisions: 1929 9853; 1919 12846

Annotation Copyright Missouri Joint Committee on Legislative Research

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