Missouri Revised Statutes
Chapter 149 - Cigarette Tax
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.

Effective - 01 Oct 1993
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. — 1. If the director is not satisfied that the report filed or the amount of tax paid is accurate, he may, after investigating and upon finding such inaccuracy, make an assessment of tax due based upon such investigation. The director shall give written notice by registered or certified mail to the person of the assessment, addressed to the person at his last known address.
2. If a person fails to file any return required by section 149.170, the director shall make an estimate, based upon information available to him, for the period for which the person failed to file the return and, upon the basis of the estimate, shall assess the tax due from such person. The director shall give to the person written notice of the assessment by registered or certified mail to the person's last known address.
3. Any person responsible for the tax imposed in section 149.160 who fails to pay such tax within the time and manner required by law, shall pay, as part of the tax imposed, a penalty equal to twenty-five percent of the tax liability, and the tax shall bear interest at the rate established in section 32.065.
4. Any person not possessing a valid tobacco products license selling tobacco products at retail within the state, when such tobacco products have not been purchased from a licensed wholesaler, shall be subject to all applicable provisions of subsections 1 to 3 of this section. Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.
5. Any person, other than a licensed wholesaler, making sales of tobacco products to unlicensed retailers in the state shall be subject to all applicable provisions of subsections 1 to 3 of this section. Such person shall also be assessed an additional penalty equal to one hundred percent of the tax owed.
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(L. 1993 H.B. 564)
Effective 10-1-93

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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.