Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 149 - Cigarette Tax

Section 149.011 - Definitions. - Effective - 01 Oct 1994 149.011. Definitions. — As used...

Section 149.015 - Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution. - Effective - 01 Jul 2006, 2 histories 149.015. Rate of...

Section 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized. - Effective - 28 Aug 1982 149.021. Compensation to wholesaler for...

Section 149.025 - Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies. - Effective - 28 Aug 1986 149.025. Bond required for deferred...

Section 149.031 - Refunds or exchange for stamps, when made. - Effective - 28 Aug 1974 149.031. Refunds or exchange for...

Section 149.035 - Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review. - Effective - 01 Oct 1993 149.035. Wholesaler's license required, fee...

Section 149.041 - Records to be kept — reports to be filed by wholesaler. - Effective - 28 Aug 1974 149.041. Records to be kept...

Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled. - Effective - 28 Aug 1974 149.045. Common carriers and warehousemen,...

Section 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. - Effective - 28 Aug 1986 149.051. Failure to affix stamps,...

Section 149.055 - Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure. - Effective - 28 Aug 1974 149.055. Unstamped cigarettes seized, when...

Section 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when. - Effective - 01 Oct 1993 149.061. Sales on military reservations...

Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund. - Effective - 01 Oct 1993 149.065. Revenue to fair share...

Section 149.071 - Fraudulent activity relative to tax stamps a felony — penalty. - Effective - 28 Aug 2021, 2 histories 149.071. Fraudulent activity...

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. - Effective - 28 Aug 2021, 2 histories 149.076. Failure to...

Section 149.081 - Violation not otherwise specified a misdemeanor, penalty. - Effective - 28 Aug 1974 149.081. Violation not otherwise specified...

Section 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. - Effective - 28 Aug 1985 149.082. Additional tax — rate...

Section 149.160 - Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. - Effective - 01 Oct 1993 149.160. Tax upon first sale,...

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...

Section 149.180 - Rules and regulations, procedure. - Effective - 28 Aug 1995 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. - Effective - 01 Oct 1993 149.190. Assessment by director, method...

Section 149.192 - Preemption. - Effective - 01 Oct 1993 149.192. Preemption. — The general...

Section 149.200 - Illegal activities related to cigarettes and cigarette labeling — penalty. - Effective - 01 Jan 2017, 2 histories 149.200. Illegal activities...

Section 149.203 - Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. - Effective - 28 Aug 2002 149.203. Revocation or suspension of...

Section 149.206 - Violation deemed unlawful trade practice. - Effective - 28 Aug 2002 149.206. Violation deemed unlawful trade...

Section 149.212 - Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. - Effective - 28 Aug 2002 149.212. Director to enforce provisions...

Section 149.215 - Severability clause. - Effective - 28 Aug 2002 149.215. Severability clause. — If...