Missouri Revised Statutes
Chapter 149 - Cigarette Tax
Section 149.170 - Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Effective - 31 Dec 1994
149.170. Filing of return, remittance of amounts, required, when — rules — maintenance of records. — 1. Each person responsible for the payment of the taxes levied in section 149.160 shall file a return and remit amounts owed monthly to the director of revenue on or before the fifteenth day of the month following the first sale within the state. From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the same shall be entitled to deduct and retain an amount equal to two percent thereof.
2. The director shall promulgate reasonable rules and regulations governing collection and administration of the taxes levied under section 149.160, including such record keeping requirements as will enable the director to determine that all amounts owed are remitted when due. All of the records required by rule of the director to be maintained by persons responsible for the payment of the taxes levied in section 149.160 shall be retained by such persons for a period of three years following the due date of taxes on merchandise represented by such records. During the three-year period, the director shall have the right to conduct reasonable inspections and audits of such records.
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(L. 1993 H.B. 564, A.L. 1994 S.B. 477, et al.)
Effective 12-31-94, and shall apply to all tax periods beginning on or after 1-1-95 (S.B. 477 § C, 1994)

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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.