Effective - 28 Aug 1945
136.100. Testimony — witnesses — subpoenas. — 1. The director of revenue may invoke the aid of the circuit court of any county of the state of Missouri, or of the city of St. Louis, having jurisdiction over such witness in requiring the attendance and testimony of such witness and the production of books, records and papers. The circuit court of the city of St. Louis or the circuit court of any county of the state of Missouri within which such witness may be served may, in case of contumacy or refusal to obey a subpoena, issue an order requiring such person to appear before the director of revenue, or his deputy, and to produce books, records and papers if so ordered and any evidence touching the matter in question within the scope of authority of the state director of revenue; and any failure to obey such order of the court may be punished by such court as a contempt thereof.
2. No person shall be excused from testifying or producing any books, papers, records or documents in any investigation, or upon any hearing in which a subpoena shall be issued by the director of revenue, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate or subject him to a criminal penalty; but no person shall be prosecuted or subjected to any criminal penalty for or on account of any transaction made or thing concerning which he may be compelled to testify or produce evidence, documentary or otherwise, before the director of revenue or his agent. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.
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(L. 1945 p. 1428 § 19)
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.