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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 149 - Cigarette Tax
- Section 149.011 Definitions. (10/1/1994)
- Section 149.015 Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution. (7/1/2006)
- Section 149.021 Compensation to wholesaler for affixing stamps — metering machines authorized. (8/28/1982)
- Section 149.025 Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies. (8/28/1986)
- Section 149.031 Refunds or exchange for stamps, when made. (8/28/1974)
- Section 149.035 Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review. (10/1/1993)
- Section 149.041 Records to be kept — reports to be filed by wholesaler. (8/28/1974)
- Section 149.045 Common carriers and warehousemen, duties of — damaged cigarettes, how handled. (8/28/1974)
- Section 149.051 Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. (8/28/1986)
- Section 149.055 Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure. (8/28/1974)
- Section 149.061 Sales on military reservations taxable, exceptions — federal government exempt, when. (10/1/1993)
- Section 149.065 Revenue to fair share fund, health initiatives fund, and school moneys fund. (10/1/1993)
- Section 149.071 Fraudulent activity relative to tax stamps a felony — penalty. (8/28/1974)
- 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. (8/28/1974)
- Section 149.081 Violation not otherwise specified a misdemeanor, penalty. (8/28/1974)
- Section 149.082 Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. (8/28/1985)
- Section 149.160 Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. (10/1/1993)
- Section 149.170 Filing of return, remittance of amounts, required, when — rules — maintenance of records. (12/31/1994)
- Section 149.180 Rules and regulations, procedure. (8/28/1995)
- 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. (10/1/1993)
- Section 149.192 Preemption. (10/1/1993)
- Section 149.200 Illegal activities related to cigarettes and cigarette labeling — penalty. (1/1/2017)
- Section 149.203 Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. (8/28/2002)
- Section 149.206 Violation deemed unlawful trade practice. (8/28/2002)
- Section 149.212 Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. (8/28/2002)
- Section 149.215 Severability clause. (8/28/2002)
CHAPTER CROSS REFERENCES
- Bad check, passing in payment of taxes, penalty, 139.235
- Cashiers checks, certified checks or money orders required for payment of taxes, when, 139.235
- Charter counties, cigarette tax, 66.340 to 66.380
- Cigarette fire safety standards and firefighter protection act, 320.350 to 320.380
- Cigarettes and tobacco products, sale or distribution to minors prohibited, 407.924 to 407.934
- Distribution in charter counties of revenue, federal census results to be used, when, 66.351
- Master settlement agreement, compliance requirements, 196.1020 to 196.1035
- Sales tax exemption on sales to vending machine operators and owners, 144.012
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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