Effective - 28 Aug 1945
136.090. Issue subpoenas — fees and mileage of witnesses. — 1. The director of revenue shall have the power to issue subpoenas for the purpose of requiring attendance and testimony and for the purpose of requiring production of designated books, records and papers in connection with matters coming within the scope of functions of the division of taxation and collection. Such subpoenas may be served upon the person required to attend in any county, or in the city of St. Louis, in the state of Missouri in which such person shall reside or shall have a place of business. If such person shall not reside or have a place of business in the state of Missouri then such subpoena may be served in any place in the state in which he may be found.
2. Each witness who shall appear before the division of taxation and collection by order of the director of revenue shall receive for his attendance the fees and mileage now or that may hereafter be provided for witnesses in civil cases in circuit courts of this state, which shall be audited and paid by the state in the same manner as other expenses of the division of taxation and collection are audited and paid, upon the presentation of proper vouchers sworn to or affirmed by such witnesses and approved by the director of revenue.
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(L. 1945 p. 1428 § 18)
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.