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