Missouri Revised Statutes

Chapter 136
Collection of State Taxes

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Rsmo Number Section Description
Chapter Cross Reference
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
136.010 Division to collect all state revenues, exceptions, report.
136.030. Duties of director of revenue.
136.035. Director to refund taxes, when--claim to be filed within two years of date of payment.
136.040. Director to appoint assistants--bonds.
136.050. Employees assigned to work in other departments.
136.055. Agent to collect motor vehicle taxes and issue licenses--awarding of fee offices--fees--audit of records, when.
136.060. Deputization of employees in other state departments--bonds.
136.070. Access to all records.
136.073. Sales and use taxes, reciprocal agreements authorized--records furnished to other taxing authorities, when.
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.
136.080. Power to administer oaths.
136.090. Issue subpoenas--fees and mileage of witnesses.
136.100. Testimony--witnesses--subpoenas.
136.105. Fees to be deposited in state treasury.
136.110. Moneys received--record--deposit--audit of director's books--promptly defined.
136.120. Powers of director to prescribe rules and regulations.
136.130. Monthly reports.
136.140. Accounting systems--approval by director.
136.145. Certain fees and receipts shown separately.
136.150. Attorney general and prosecutors to provide assistance--collection fee on recoveries by prosecutors, deposit--distribution.
136.160. Accounts and vouchers to be exhibited, when.
136.170. Delinquent accounts--penalty.
136.180. Issuance of distress warrant--failure--penalty.
136.190. Form of distress warrant.
136.200. Duty of sheriff.
136.210. Sale of property distrained.
136.220. Violation by sheriff.
136.230. Fees for collection by distress warrant--exceptions.
136.240. Report of delinquents to general assembly.
136.245. Legal counsel for director of revenue before administrative hearing commission.
136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
136.300. Burden of proof in proceedings or appeal on director of revenue--when, exceptions.
136.303. Audit, supporting statement on request by taxpayer, content--innocent spouse, how determined--tax delinquency, certain federal laws to apply.
136.310. Evidence of related federal determination admissible, when.
136.315. Litigation expenses may be allowed in certain tax cases, when, definitions, procedure--award may be denied or reduced.
   
TAXPAYER'S BILL OF RIGHTS
136.350. Citation of law.
136.352. Amount of collections due to audit, not basis of employee performance, department of revenue.
136.355. Statement of taxpayer rights, director to compile, contents--distribution.
136.357. Postal error cause for late return, no penalty assessed.
136.360. Electronic transmission, adequate service on director, when.
136.362. Advisory opinion to director, tax liability--taxpayer may obtain.
136.365. Appeal, taxpayer's right to, notice to be given, when.
136.370. Employee error, cause of late return--no penalty to taxpayer, when.
136.375. Fair and consistent application of Missouri tax laws.
136.380. Identification number of department employee provided to taxpayer, when.
   
REFUNDED EXCESS REVENUE
136.400. Excess revenue, certification.
136.405. Annual return defined--the filing of amended return after certain date not to be included.
   
STUDY COMMISSION ON STATE TAX POLICY
136.450. Study commission established, members, vacancies, meetings--duties and authority of commission--interim reports--termination date.

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