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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 149 - Cigarette Tax
Section 149.180 Rules and regulations, procedure.
Universal Citation: MO Rev Stat § 149.180 (2020)
Effective - 28 Aug 1995
149.180. Rules and regulations, procedure. — The director shall promulgate reasonable rules and regulations providing for the refund of taxes paid under section 149.170 which are later determined to not be owed to the state. No rule or portion of a rule promulgated under the authority of sections 149.170 to 149.192 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.
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(L. 1993 H.B. 564, A.L. 1995 S.B. 3)
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