Missouri Revised Statutes
Chapter 136 - Collection of State Taxes
Section 136.310 - Evidence of related federal determination admissible, when.

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.