Missouri Revised Statutes
Chapter 136 - Collection of State Taxes
Section 136.190 - Form of distress warrant.

Effective - 28 Aug 1945
136.190. Form of distress warrant. — The distress warrant may be in the following form:
State of Missouri, ss.
The state of Missouri to the ______ of the county of ______, greeting: Whereas, ______, the collector of revenue of the county of ______ aforesaid, for the year of our Lord two thousand and ______, hath failed and neglected to pay to the director of revenue the full amount with which he stands charged on the books of the director of revenue of the state of Missouri, and which he ought to have paid to the director of revenue aforesaid, on or before the ______ day of ______, in the year of our Lord two thousand and ______; and whereas, the director of revenue of the state of Missouri has ascertained the balance due the state of Missouri by said ______ to be the sum of ______ dollars and ______ cents and the said director of revenue has, according to law, charged the said ______, as aforesaid, with the further sum of two and a half percent a month on said ascertained balance as aforesaid, to be computed on said balance from the said ______ day of ______, two thousand and ______, until the same shall be paid or collected: These are, therefore, to command you, in accordance with the provisions of chapter ______, to levy and collect the sum of ______ dollars and ______ cents, the balance as aforesaid, ascertained to be due, and the said two and a half percent a month from the ______ day of ______, two thousand and ______, aforesaid, of the goods and chattels and real estate of the said ______, and for want of sufficient goods and chattels and real estate to satisfy the aforesaid balance, together with the said percent thereon, and the fees to the officer collecting the same, you are commanded to levy the same upon the goods and chattels and real estate of ______, the sureties of the said ______; you are also commanded, that after you have made such levy and collection, you pay the same to the director of revenue within thirty days after its collection, unless the first Monday of March next following the date of this warrant shall intervene, and, in that event, then on or before that day, and return this warrant to the office of the director of revenue, and certify thereon how you have executed the same. In testimony whereof, I, ______, director of revenue, have hereunto set my hand and affixed the seal of the department of revenue, in the City of Jefferson, this ______ day of ______, in the year of our Lord two thousand and ______
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(L. 1945 p. 1428 § 28)

Structure Missouri Revised Statutes

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 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment.

Section 136.040 - Director to appoint assistants — bonds.

Section 136.050 - Employees assigned to work in other departments.

Section 136.055 - Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.

Section 136.060 - Deputization of employees in other state departments — bonds.

Section 136.070 - Access to all records.

Section 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.

Section 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.

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 136.150 - Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.

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 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.

Section 136.300 - Burden of proof in proceedings or appeal on director of revenue — when, exceptions.

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

Section 136.310 - Evidence of related federal determination admissible, when.

Section 136.315 - Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.

Section 136.350 - Citation of law.

Section 136.352 - Amount of collections due to audit, not basis of employee performance, department of revenue.

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.

Section 136.400 - Excess revenue, certification.

Section 136.405 - Annual return defined — the filing of amended return after certain date not to be included.

Section 136.450 - Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.