There Is a Newer Version of the Missouri Revised Statutes
2016 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 136 Collection of State Taxes
- Chapter Cross References
- Section 136.010 Division to collect all state revenues, exceptions, report.
- Section 136.030 Duties of director of revenue.
- Section 136.035 Director to refund taxes, when--claim to be filed within two years of date of payment.
- Section 136.040 Director to appoint assistants--bonds.
- Section 136.050 Employees assigned to work in other departments.
- Section 136.055 Agent to collect motor vehicle taxes and issue licenses--awarding of fee offices--fees--audit of records, when.
- Section 136.060 Deputization of employees in other state departments--bonds.
- Section 136.070 Access to all records.
- Section 136.073 Sales and use taxes, reciprocal agreements authorized--records furnished to other taxing authorities, when.
- Section 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.
- Section 136.080 Power to administer oaths.
- Section 136.090 Issue subpoenas--fees and mileage of witnesses.
- Section 136.100 Testimony--witnesses--subpoenas.
- Section 136.105 Fees to be deposited in state treasury.
- Section 136.110 Moneys received--record--deposit--audit of director's books--promptly defined.
- Section 136.120 Powers of director to prescribe rules and regulations.
- Section 136.130 Monthly reports.
- Section 136.140 Accounting systems--approval by director.
- Section 136.145 Certain fees and receipts shown separately.
- Section 136.150 Attorney general and prosecutors to provide assistance--collection fee on recoveries by prosecutors, deposit--distribution.
- Section 136.160 Accounts and vouchers to be exhibited, when.
- Section 136.170 Delinquent accounts--penalty.
- Section 136.180 Issuance of distress warrant--failure--penalty.
- Section 136.190 Form of distress warrant.
- Section 136.200 Duty of sheriff.
- Section 136.210 Sale of property distrained.
- Section 136.220 Violation by sheriff.
- Section 136.230 Fees for collection by distress warrant--exceptions.
- Section 136.240 Report of delinquents to general assembly.
- Section 136.245 Legal counsel for director of revenue before administrative hearing commission.
- Section 136.255 Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
- Section 136.300 Burden of proof in proceedings or appeal on director of revenue--when, exceptions.
- Section 136.303 Audit, supporting statement on request by taxpayer, content--innocent spouse, how determined--tax delinquency, certain federal laws to apply.
- Section 136.310 Evidence of related federal determination admissible, when.
- Section 136.315 Litigation expenses may be allowed in certain tax cases, when, definitions, procedure--award may be denied or reduced.
- Section 136.350 Citation of law.
- Section 136.352 Amount of collections due to audit, not basis of employee performance, department of revenue.
- Section 136.355 Statement of taxpayer rights, director to compile, contents--distribution.
- Section 136.357 Postal error cause for late return, no penalty assessed.
- Section 136.360 Electronic transmission, adequate service on director, when.
- Section 136.362 Advisory opinion to director, tax liability--taxpayer may obtain.
- Section 136.365 Appeal, taxpayer's right to, notice to be given, when.
- Section 136.370 Employee error, cause of late return--no penalty to taxpayer, when.
- Section 136.375 Fair and consistent application of Missouri tax laws.
- Section 136.380 Identification number of department employee provided to taxpayer, when.
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