Effective - 28 Aug 1945
136.060. Deputization of employees in other state departments — bonds. — 1. Except as otherwise provided by law, the director of revenue may deputize any officer or employee of any department, institution or agency of the state, subject to the approval of the head of such department, institution or agency, to collect any tax, license or fee payable to the state which has heretofore been collected by such department, institution or agency. Upon being so deputized, such officer or employee shall in the name of and on behalf of the director of revenue and under such rules and regulations as the state director of revenue may prescribe collect any such tax, license or fee, provided that all moneys so collected shall be transmitted promptly to the division of taxation and collection.
2. The director of revenue may require a surety bond from any person so deputized in such amount and upon such conditions as he may deem necessary, with sureties to be approved by him. The premium of said bond shall be paid out of the appropriation for the department of revenue. The compensation of any officer or employee so deputized shall be paid by said department, institution or agency.
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(L. 1945 p. 1428 § 14)
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.