2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 144 Sales and Use Tax
Section 144.455. Use tax on motor vehicles and trailers, purpose of--receipts credited to state highway department fund.
Use tax on motor vehicles and trailers, purpose of--receipts credited to state highway department fund.
144.455. The tax imposed by section 144.440 on motor vehicles and trailers is levied for the purpose of providing revenue to be used by this state to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing and repairing the public highways, roads and streets of this state, and the cost and expenses incurred in the administration and enforcement of sections 144.440 to 144.455, and for no other purpose whatsoever, and all revenue collected or received by the director of revenue from the tax imposed by section 144.440 on motor vehicles and trailers shall be promptly deposited in the state treasury to the credit of the state highway department fund.
(L. 1951 p. 854 144.451, A.L. 1959 S.B. 80, A.L. 1985 H.B. 280, et al.)Effective 4-1-86
Annotation Copyright Missouri Joint Committee on Legislative Research
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