Missouri Revised Statutes
Chapter 338 - Pharmacists and Pharmacies
Section 338.540 - Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.

Effective - 19 Jun 2002
338.540. Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of. — 1. The department of social services shall notify each pharmacy with a tax due of more than ninety days of the amount of such balance. If any pharmacy fails to pay its pharmacy tax within thirty days of such notice, the pharmacy tax shall be delinquent.
2. If any tax imposed pursuant to sections 338.500 to 338.550 is unpaid and delinquent, the department of social services may proceed to enforce the state's lien against the property of the pharmacy and compel the payment of such assessment in the circuit court having jurisdiction in the county where the pharmacy is located. In addition, the department of social services may cancel or refuse to issue, extend, or reinstate a Medicaid provider agreement to any pharmacy that fails to pay the tax imposed by section 338.500.
3. Failure to pay the tax imposed by section 338.500 shall be grounds for denial, suspension, or revocation of a license granted pursuant to this chapter. The department of social services may request the board of pharmacy to deny, suspend, or revoke the license of any pharmacy that fails to pay such tax.
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(L. 2002 S.B. 1248)
Effective 6-19-02
Expires 9-30-24

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XXII - Occupations and Professions

Chapter 338 - Pharmacists and Pharmacies

Section 338.010 - Practice of pharmacy defined — auxiliary personnel — written protocol required, when — nonprescription drugs — rulemaking authority — therapeutic plan requirements — veterinarian defined — additional requirements — ShowMeVax system,...

Section 338.013 - Pharmacy technician to register with board of pharmacy, fees, application, renewal — refusal to issue, when — employee disqualification list maintained, use.

Section 338.015 - Patient's freedom of choice to obtain prescription services, waiver — consultation and advice.

Section 338.020 - Application for license — requirements — examination — oath — penalty — military service, effect of.

Section 338.030 - Applicant — requirements for qualification.

Section 338.035 - Application, contents — intern pharmacist — board shall promulgate rules, procedure.

Section 338.040 - License issued without examination, when — reciprocity — equivalency examination — fees.

Section 338.043 - Temporary license — eligibility — renewal.

Section 338.050 - Pharmacist license, issued when, period covered.

Section 338.055 - Denial, revocation or suspension of license, grounds for — expedited procedure — temporary authority, when.

Section 338.056 - Generic substitutions, when, requirements — violations, penalty.

Section 338.059 - Prescriptions, how labeled.

Section 338.060 - Renewal of license or permit — late renewal or failure to renew, effect — continuing education requirements — inactive license issued when — changed to active, procedure.

Section 338.065 - Disciplinary hearings — grounds for discipline.

Section 338.067 - Revocation and restoration of license — conditions.

Section 338.070 - Fees, amount, how set, collection, disposition — fund, created, use, funds transferred to general revenue, when.

Section 338.075 - Adverse actions against licensee, notification to board of pharmacy, when — rulemaking authority.

Section 338.080 - Display of license or renewal required.

Section 338.085 - Interchangeable biological products, pharmacist may dispense as substitute, when — recordkeeping — rulemaking authority.

Section 338.090 - Sale of poisons — regulations.

Section 338.095 - Prescription, drug order, defined — telephone prescription, defined — prescription and medical information may be provided, when.

Section 338.100 - Records required to be kept — requirements.

Section 338.110 - Board of pharmacy, members, qualifications, terms.

Section 338.120 - Board of pharmacy — organization.

Section 338.130 - Compensation of board members, personnel.

Section 338.132 - Board of pharmacy, salary schedule for employees to be established.

Section 338.140 - Board of pharmacy, powers, duties — advisory committee, appointment, duties — letters of reprimand, censure or warning.

Section 338.142 - Drug take-back program, board authorized to expend, allocate, or award funds.

Section 338.143 - Technology assisted verification or remote medication dispensing, pilot or demonstration research project authorized — definitions — requirements — expiration date — report.

Section 338.145 - Board president may administer oaths and issue subpoenas — enforcement of subpoenas.

Section 338.150 - Inspections by authorized representatives of board, where — testing program authorized — rulemaking authority.

Section 338.155 - Immunity from civil liability, when.

Section 338.165 - Class B pharmacies subject to department inspection, when — definitions — rulemaking authority — certificate of medication therapeutic plan authority required, when — dispensing of medications, requirements — advisory committee.

Section 338.170 - Title of pharmacist — used by whom.

Section 338.180 - Prosecution of offenders.

Section 338.185 - Board has access to certain court records.

Section 338.190 - Violation of law by licensee — penalty.

Section 338.195 - Violation of law by person not licensed — penalty.

Section 338.196 - Prescription by practitioner licensed in another state, may be filled, requirement.

Section 338.198 - Pharmacist may fill prescription forwarded by authorized agent.

Section 338.200 - Pharmacist may dispense emergency prescription, when, requirements — rulemaking authority.

Section 338.202 - Maintenance medications, pharmacist may exercise professional judgment on quantity dispensed, when.

Section 338.205 - Opioid antagonist, storage and dispensing of without a license, when.

Section 338.210 - Pharmacy defined — practice of pharmacy to be conducted at pharmacy location — rulemaking authority.

Section 338.215 - Remote dispensing site pharmacy — definitions — requirements — supervision — location — staffing — license required, when — rulemaking authority.

Section 338.220 - Operation of pharmacy without permit or license unlawful — application for permit, classifications, fee — duration of permit.

Section 338.230 - Disposition of fees.

Section 338.240 - Evidence required for issuance of permit — veterinary permit pharmacy, designation of supervising registered pharmacist, when.

Section 338.250 - Equipment required — manner of operation of pharmacy — compliance with state and federal laws required.

Section 338.255 - Specific prescription or nonprescription drugs or devices, no requirement to carry.

Section 338.260 - Business name not to include certain words unless supervised by pharmacist — historical names permitted — board of pharmacy may enforce — remote dispensing site pharmacy, physical presence of pharmacist not required, when.

Section 338.270 - Renewal applications to be made, when.

Section 338.280 - Board of pharmacy, rules and regulations.

Section 338.285 - Board may file complaint, when, where filed.

Section 338.290 - Appeals from decision of board, notice of right.

Section 338.300 - Permit to be posted — not transferable.

Section 338.310 - Violation, a misdemeanor.

Section 338.314 - Inspection of pharmacy within certain facilities authorized — applicability of law.

Section 338.315 - Receipt of drugs from unlicensed source, unlawful — penalty — pharmacy-to-pharmacy transfers, limit — legend drugs, inventories and records — rulemaking authority.

Section 338.320 - Committee established, purpose, members, duties — sunset provision.

Section 338.330 - Definitions.

Section 338.333 - License required, temporary licenses may be granted — out-of-state distributors, reciprocity allowed, when.

Section 338.335 - Separate licenses required, when — exemptions.

Section 338.337 - Out-of-state distributors, licenses required, exception.

Section 338.340 - Sale of drugs, out-of-state distributor, license required.

Section 338.343 - Records to be maintained and be available for board inspection.

Section 338.347 - Renewal of license, application.

Section 338.350 - Board of pharmacy to promulgate rules and regulations — procedure.

Section 338.353 - Discipline of licensee, grounds — procedure — administrative hearing commission to conduct hearing.

Section 338.357 - Sanction imposed by board, when.

Section 338.360 - Inspection of premises allowed, when.

Section 338.365 - Injunction may be issued, when, procedure.

Section 338.370 - Penalties.

Section 338.380 - Refusal to issue a certificate, when — impaired license committee authorized, duties, procedures.

Section 338.400 - Standard of care, definitions, rules.

Section 338.500 - Gross retail prescriptions, tax imposed, definitions.

Section 338.505 - Formula for tax liability, rulemaking authority, appeals procedure.

Section 338.510 - Records to be maintained, form — report of gross receipts, information — confidentiality of information.

Section 338.515 - Effective date of tax.

Section 338.520 - Calculation of tax liability — notification to pharmacies — quarterly adjustment authorized.

Section 338.530 - Offset against Medicaid payments due by pharmacy permitted, when.

Section 338.535 - Remittance to department — pharmacy reimbursement allowance fund created.

Section 338.540 - Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.

Section 338.550 - Expiration date of tax, when.

Section 338.600 - Criteria for audit — appeals process to be established — report to be provided — applicability exceptions.

Section 338.650 - Fund established, use of moneys.

Section 338.665 - Nicotine replacement therapy product, defined — prescribing and dispensing, rulemaking authority.

Section 338.700 - Definitions.

Section 338.710 - Program created, goal — authority of board — evaluation report — expiration date.

Section 338.730 - HIV postexposure prophylaxis, dispensing of, requirements — definitions — rulemaking authority.