Effective - 28 Aug 2005
136.010. Division to collect all state revenues, exceptions, report. — 1. The division of taxation and collection shall collect all taxes, licenses and fees payable to the state, except that county collectors and collector-treasurers shall collect the state tax on tangible property, which shall be transmitted promptly to the division of taxation and collection.
2. All money payable to the state, including gifts, escheats, penalties, federal funds, and money from every other source payable to the state shall be promptly transmitted to the division of taxation and collection; provided that all such money payable to the curators of the University of Missouri, except those funds required by law or by instrument granting the same to be paid into the seminary fund of the state, is excepted herefrom, and in the case of other state educational institutions there is excepted herefrom, gifts or trust funds from whatever source, appropriations, gifts or grants from the federal government, private organizations and individuals, funds for or from student activities, farm or housing activities, and other funds from which the whole or some part thereof may be liable to be repaid to the person contributing the same, and hospital fees. All of the above excepted funds shall be reported in detail quarterly to the governor and biennially to the general assembly.
3. The director of revenue in cooperation with the state treasurer shall develop a uniform system of summary reporting on income, expenditures and balances of the excepted funds in subsection 2 of this section, and for all other funds handled by state agencies, institutions or state officials in their official duties pursuant to any law or administrative practice but not deposited with the state treasurer. Such forms shall be made available to all agencies, institutions and officials responsible for such funds. Said agencies and officials shall annually file a complete summary report on the uniform forms provided by the director of revenue by August first for the fiscal period July first to June thirtieth just passed. These reports shall be compiled by the director of revenue for inclusion in the annual report of the state treasurer and director of revenue showing balances, income, expenditures, asset value and form of all assets held by the account.
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(L. 1945 p. 1428 § 9, A. 1949 S.B. 1020, A.L. 1959 H.B. 390, A.L. 1965 p. 252, A.L. 2005 H.B. 58 merged with S.B. 210)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 136 - Collection of State Taxes
Section 136.010 - Division to collect all state revenues, exceptions, report.
Section 136.030 - Duties of director of revenue.
Section 136.040 - Director to appoint assistants — bonds.
Section 136.050 - Employees assigned to work in other departments.
Section 136.060 - Deputization of employees in other state departments — bonds.
Section 136.070 - Access to all records.
Section 136.080 - Power to administer oaths.
Section 136.090 - Issue subpoenas — fees and mileage of witnesses.
Section 136.100 - Testimony — witnesses — subpoenas.
Section 136.105 - Fees to be deposited in state treasury.
Section 136.110 - Moneys received — record — deposit — audit of director's books — promptly defined.
Section 136.120 - Powers of director to prescribe rules and regulations.
Section 136.130 - Monthly reports.
Section 136.140 - Accounting systems — approval by director.
Section 136.145 - Certain fees and receipts shown separately.
Section 136.160 - Accounts and vouchers to be exhibited, when.
Section 136.170 - Delinquent accounts — penalty.
Section 136.180 - Issuance of distress warrant — failure — penalty.
Section 136.190 - Form of distress warrant.
Section 136.200 - Duty of sheriff.
Section 136.210 - Sale of property distrained.
Section 136.220 - Violation by sheriff.
Section 136.230 - Fees for collection by distress warrant — exceptions.
Section 136.240 - Report of delinquents to general assembly.
Section 136.245 - Legal counsel for director of revenue before administrative hearing commission.
Section 136.310 - Evidence of related federal determination admissible, when.
Section 136.350 - Citation of law.
Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution.
Section 136.357 - Postal error cause for late return, no penalty assessed.
Section 136.360 - Electronic transmission, adequate service on director, when.
Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain.
Section 136.365 - Appeal, taxpayer's right to, notice to be given, when.
Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when.
Section 136.375 - Fair and consistent application of Missouri tax laws.
Section 136.380 - Identification number of department employee provided to taxpayer, when.