| 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--fees--sign |
| | required--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. |
| 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. |
| 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. |
| 136.380. | Office of taxpayer ombudsman, established, duties--identification of |
| | department employee, required when. |
| 136.400. | Excess revenue, certification. |
| 136.405. | Annual return defined--the filing of amended return after certain |
| | date not to be included. |
Missouri General Assembly