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2022 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 136 - Collection of State Taxes
- Section 136.010 - Division to collect all state revenues, exceptions, report. (8/28/2005)
- Section 136.030 - Duties of director of revenue. (8/28/1965)
- Section 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment. (8/28/2001)
- Section 136.040 - Director to appoint assistants — bonds. (8/28/1947)
- Section 136.050 - Employees assigned to work in other departments. (8/28/1947)
- Section 136.055 - Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when. (8/28/2019)
- Section 136.060 - Deputization of employees in other state departments — bonds. (8/28/1945)
- Section 136.070 - Access to all records. (8/28/1945)
- Section 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. (1/1/1989)
- 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. (8/28/2001)
- Section 136.080 - Power to administer oaths. (8/28/1945)
- Section 136.090 - Issue subpoenas — fees and mileage of witnesses. (8/28/1945)
- Section 136.100 - Testimony — witnesses — subpoenas. (8/28/1945)
- Section 136.105 - Fees to be deposited in state treasury. (8/28/1959)
- Section 136.110 - Moneys received — record — deposit — audit of director's books — promptly defined. (8/28/2015)
- Section 136.120 - Powers of director to prescribe rules and regulations. (8/28/1945)
- Section 136.130 - Monthly reports. (8/28/1945)
- Section 136.140 - Accounting systems — approval by director. (8/28/1947)
- Section 136.145 - Certain fees and receipts shown separately. (8/28/1965)
- Section 136.150 - Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution. (1/1/1984)
- Section 136.160 - Accounts and vouchers to be exhibited, when. (8/28/2005)
- Section 136.170 - Delinquent accounts — penalty. (8/28/1945)
- Section 136.180 - Issuance of distress warrant — failure — penalty. (8/28/1945)
- Section 136.190 - Form of distress warrant. (8/28/1945)
- Section 136.200 - Duty of sheriff. (8/28/1945)
- Section 136.210 - Sale of property distrained. (8/28/1945)
- Section 136.220 - Violation by sheriff. (8/28/1945)
- Section 136.230 - Fees for collection by distress warrant — exceptions. (8/28/1945)
- Section 136.240 - Report of delinquents to general assembly. (8/28/1945)
- Section 136.245 - Legal counsel for director of revenue before administrative hearing commission. (8/28/1978)
- Section 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. (8/28/1978)
- Section 136.300 - Burden of proof in proceedings or appeal on director of revenue — when, exceptions. (10/10/2014)
- Section 136.303 - Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. (8/28/1999)
- Section 136.310 - Evidence of related federal determination admissible, when. (8/28/1978)
- Section 136.315 - Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced. (1/1/1984)
- Section 136.350 - Citation of law. (8/28/1992)
- Section 136.352 - Amount of collections due to audit, not basis of employee performance, department of revenue. (8/28/1992)
- Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution. (8/28/1992)
- Section 136.357 - Postal error cause for late return, no penalty assessed. (8/28/1992)
- Section 136.360 - Electronic transmission, adequate service on director, when. (8/28/1992)
- Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain. (8/28/1992)
- Section 136.365 - Appeal, taxpayer's right to, notice to be given, when. (8/28/1998)
- Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when. (8/28/1998)
- Section 136.375 - Fair and consistent application of Missouri tax laws. (8/28/2015)
- Section 136.380 - Identification number of department employee provided to taxpayer, when. (8/28/2015)
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
- Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
- Department and divisions established, Const. Art. IV, § 22
- Destruction of certain division records authorized, 301.360
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