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Section 136.010 - Division to collect all state revenues, exceptions, report. - Effective - 28 Aug 2005 136.010. Division to collect all...
Section 136.030 - Duties of director of revenue. - Effective - 28 Aug 1965 136.030. Duties of director of...
Section 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment. - Effective - 28 Aug 2001 136.035. Director to refund taxes,...
Section 136.040 - Director to appoint assistants — bonds. - Effective - 28 Aug 1947 136.040. Director to appoint assistants...
Section 136.050 - Employees assigned to work in other departments. - Effective - 28 Aug 1947 136.050. Employees assigned to work...
Section 136.055 - Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when. - Effective - 28 Aug 2019, 4 histories 136.055. Agent to...
Section 136.060 - Deputization of employees in other state departments — bonds. - Effective - 28 Aug 1945 136.060. Deputization of employees in...
Section 136.070 - Access to all records. - Effective - 28 Aug 1945 136.070. Access to all records....
Section 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. - Effective - 01 Jan 1989 136.073. Sales and use taxes,...
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. - Effective - 28 Aug 2001 136.076. Examination of taxpayer's books...
Section 136.080 - Power to administer oaths. - Effective - 28 Aug 1945 136.080. Power to administer oaths....
Section 136.090 - Issue subpoenas — fees and mileage of witnesses. - Effective - 28 Aug 1945 136.090. Issue subpoenas — fees...
Section 136.100 - Testimony — witnesses — subpoenas. - Effective - 28 Aug 1945 136.100. Testimony — witnesses —...
Section 136.105 - Fees to be deposited in state treasury. - Effective - 28 Aug 1959 136.105. Fees to be deposited...
Section 136.110 - Moneys received — record — deposit — audit of director's books — promptly defined. - Effective - 28 Aug 2015 136.110. Moneys received — record...
Section 136.120 - Powers of director to prescribe rules and regulations. - Effective - 28 Aug 1945 136.120. Powers of director to...
Section 136.130 - Monthly reports. - Effective - 28 Aug 1945 136.130. Monthly reports. — The...
Section 136.140 - Accounting systems — approval by director. - Effective - 28 Aug 1947 136.140. Accounting systems — approval...
Section 136.145 - Certain fees and receipts shown separately. - Effective - 28 Aug 1965 136.145. Certain fees and receipts...
Section 136.150 - Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution. - Effective - 01 Jan 1984 136.150. Attorney general and prosecutors...
Section 136.160 - Accounts and vouchers to be exhibited, when. - Effective - 28 Aug 2005 136.160. Accounts and vouchers to...
Section 136.170 - Delinquent accounts — penalty. - Effective - 28 Aug 1945 136.170. Delinquent accounts — penalty....
Section 136.180 - Issuance of distress warrant — failure — penalty. - Effective - 28 Aug 1945 136.180. Issuance of distress warrant...
Section 136.190 - Form of distress warrant. - Effective - 28 Aug 1945 136.190. Form of distress warrant....
Section 136.200 - Duty of sheriff. - Effective - 28 Aug 1945 136.200. Duty of sheriff. —...
Section 136.210 - Sale of property distrained. - Effective - 28 Aug 1945 136.210. Sale of property distrained....
Section 136.220 - Violation by sheriff. - Effective - 28 Aug 1945 136.220. Violation by sheriff. —...
Section 136.230 - Fees for collection by distress warrant — exceptions. - Effective - 28 Aug 1945 136.230. Fees for collection by...
Section 136.240 - Report of delinquents to general assembly. - Effective - 28 Aug 1945 136.240. Report of delinquents to...
Section 136.245 - Legal counsel for director of revenue before administrative hearing commission. - Effective - 28 Aug 1978 136.245. Legal counsel for director...
Section 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. - Effective - 28 Aug 1978 136.255. Period of stay or...
Section 136.300 - Burden of proof in proceedings or appeal on director of revenue — when, exceptions. - Effective - 10 Oct 2014 *136.300. Burden of proof in...
Section 136.303 - Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. - Effective - 28 Aug 1999 136.303. Audit, supporting statement on...
Section 136.310 - Evidence of related federal determination admissible, when. - Effective - 28 Aug 1978 136.310. Evidence of related federal...
Section 136.315 - Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced. - Effective - 01 Jan 1984 136.315. Litigation expenses may be...
Section 136.350 - Citation of law. - Effective - 28 Aug 1992 136.350. Citation of law. —...
Section 136.352 - Amount of collections due to audit, not basis of employee performance, department of revenue. - Effective - 28 Aug 1992 136.352. Amount of collections due...
Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution. - Effective - 28 Aug 1992 136.355. Statement of taxpayer rights,...
Section 136.357 - Postal error cause for late return, no penalty assessed. - Effective - 28 Aug 1992 136.357. Postal error cause for...
Section 136.360 - Electronic transmission, adequate service on director, when. - Effective - 28 Aug 1992 136.360. Electronic transmission, adequate service...
Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain. - Effective - 28 Aug 1992 136.362. Advisory opinion to director,...
Section 136.365 - Appeal, taxpayer's right to, notice to be given, when. - Effective - 28 Aug 1998 136.365. Appeal, taxpayer's right to,...
Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when. - Effective - 28 Aug 1998 136.370. Employee error, cause of...
Section 136.375 - Fair and consistent application of Missouri tax laws. - Effective - 28 Aug 2015 136.375. Fair and consistent application...
Section 136.380 - Identification number of department employee provided to taxpayer, when. - Effective - 28 Aug 2015 136.380. Identification number of department...
Section 136.400 - Excess revenue, certification. - Effective - 28 Aug 1996 136.400. Excess revenue, certification. —...
Section 136.405 - Annual return defined — the filing of amended return after certain date not to be included. - Effective - 28 Aug 1996 136.405. Annual return defined —...
Section 136.450 - Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date. - Effective - 28 Aug 2015 136.450. Study commission established, members,...