Missouri Revised Statutes

Chapter 136
Collection of State Taxes

(View Entire Chapter)

August 28, 2013

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
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,
136.303. Audit, supporting statement on request by taxpayer, content--innocent
spouse, how determined--tax delinquency, certain federal laws to
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,
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.

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