There is a newer version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 149 Cigarette Tax
- Chapter Cross References
- Section 149.011 Definitions.
- Section 149.015 Rate of tax--how stamped--samples, how taxed--tax impact to be on consumer--fair share school fund, distribution.
- Section 149.021 Compensation to wholesaler for affixing stamps--metering machines authorized.
- Section 149.025 Bond required for deferred payment on stamps--release from requirement, when--cash bond, deposit and refund--license revoked for delinquencies.
- Section 149.031 Refunds or exchange for stamps, when made.
- Section 149.035 Wholesaler's license required, fee--first sale of tobacco products, application required--revocation, suspension or refusal to issue, when--review.
- Section 149.041 Records to be kept--reports to be filed by wholesaler.
- Section 149.045 Common carriers and warehousemen, duties of--damaged cigarettes, how handled.
- Section 149.051 Failure to affix stamps, penalty--presumption that unstamped cigarettes are intended for sale.
- Section 149.055 Unstamped cigarettes seized, when--personal property used incident to such attempt to avoid tax to be forfeited, procedure.
- Section 149.061 Sales on military reservations taxable, exceptions--federal government exempt, when.
- Section 149.065 Revenue to fair share fund, health initiatives fund, and school moneys fund.
- Section 149.071 Fraudulent activity relative to tax stamps a felony--penalty.
- Section 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.
- Section 149.081 Violation not otherwise specified a misdemeanor, penalty.
- Section 149.082 Additional tax--rate--collection--deposit--if federal excise tax reimposed, effect.
- Section 149.160 Tax upon first sale, rate, payment, credit--deposit of funds into health initiatives fund--contingent expiration.
- Section 149.170 Filing of return, remittance of amounts, required, when--rules--maintenance of records.
- Section 149.180 Rules and regulations, procedure.
- Section 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.
- Section 149.192 Preemption.
- Section 149.200 Beginning January 1, 2017--Illegal activities related to cigarettes and cigarette labeling--penalty.
- Section 149.200 Until December 31, 2016--Illegal activities related to cigarettes and cigarette labeling--penalty.
- Section 149.203 Revocation or suspension of a wholesaler's license, when--civil penalty, when--cigarettes deemed contraband, when.
- Section 149.206 Violation deemed unlawful trade practice.
- Section 149.212 Director to enforce provisions of sections 149.200 to 149.215--attorney general's concurrent power--injunctive relief available, when.
- Section 149.215 Severability clause.
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