Missouri Revised Statutes

Chapter 149
Cigarette Tax

(View Entire Chapter)

August 28, 2013
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Sections:
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.

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