Missouri Revised Statutes
Chapter 149 - Cigarette Tax
Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Effective - 28 Aug 1974
149.045. Common carriers and warehousemen, duties of — damaged cigarettes, how handled. — 1. The right of a common carrier in this state to carry unstamped cigarettes shall not be affected by this chapter. However, should any common carrier sell cigarettes to its passengers while being carried in this state, the sale shall be subject to the tax levied hereunder, and to the rules and regulations of the director.
2. Common carriers transporting cigarettes to a point within this state, or a bonded warehouseman or bailee having possession of cigarettes, are hereby required to transmit to the director, on forms and in the manner and time provided by him, a statement of the consignment of cigarettes showing the date, point of origin, point of delivery, to whom delivery was made, the amount of cigarettes refused by any consignee* and all the cigarettes returned to the manufacturer. Failure of carriers to file the reports shall make the carrier liable for any unpaid tax on the cigarettes. Cigarettes damaged in transit may be sold by the carrier when the cigarettes are refused by the consignee* if the carrier first obtains written authority of the director for the sale and pays the tax due thereon. Cigarettes damaged in transit which have been refused by the consignee* and not sold or returned to the manufacturer shall be destroyed in the presence of an agent of the director and the tax on the cigarettes shall be waived. Any consignee* who discovers a shortage in transit after signing a receipt of delivery shall be held responsible for the full tax on the total amount of cigarettes shown on the receipt of delivery. In all other instances of shortage in shipment of cigarettes as evidenced by waybill or invoice, the carrier shall be held liable for the tax due on all missing cigarettes unless the carrier shall furnish proof satisfactory to the director that the cause of the shortage was due to the theft of the cigarettes by a person outside of the employment of the carrier. Provided, the proof is satisfactory to the director, the tax on the missing cigarettes shall be waived. The proof shall be stated on forms furnished and prescribed by the director.
­­--------
(L. 1974 H.B. 1612 § 8)
*Word "cosignee" appears in original rolls.

<< Previous
Next >>

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 149 - Cigarette Tax

Section 149.011 - Definitions.

Section 149.015 - Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.

Section 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized.

Section 149.025 - Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

Section 149.031 - Refunds or exchange for stamps, when made.

Section 149.035 - Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

Section 149.041 - Records to be kept — reports to be filed by wholesaler.

Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Section 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Section 149.055 - Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.

Section 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when.

Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund.

Section 149.071 - Fraudulent activity relative to tax stamps a felony — penalty.

Section 149.076 - Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

Section 149.081 - Violation not otherwise specified a misdemeanor, penalty.

Section 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Section 149.160 - Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Section 149.170 - Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Section 149.180 - Rules and regulations, procedure.

Section 149.190 - Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.

Section 149.192 - Preemption.

Section 149.200 - Illegal activities related to cigarettes and cigarette labeling — penalty.

Section 149.203 - Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Section 149.206 - Violation deemed unlawful trade practice.

Section 149.212 - Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Section 149.215 - Severability clause.