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Missouri Code of State Regulations
Title 12
Division 10
Chapter 16
Mo. Code Regs. Ann. tit. 12, ch. 10-16
Cigarette Tax
Director of Revenue
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12 CSR 10-16.010
Prior Rulings (Rescinded April 30, 2006)
12 CSR 10-16.020
Definitions (Rescinded April 30, 2006)
12 CSR 10-16.030
Cigarette Tax Levied (Rescinded April 30, 2006)
12 CSR 10-16.040
Tax Evidenced by Stamps
12 CSR 10-16.050
Use of Tax Stamps (Rescinded April 30, 2006)
12 CSR 10-16.060
Sample Cigarettes
12 CSR 10-16.070
Discount Allowed
12 CSR 10-16.080
Use of Meter Machines (Rescinded January 1, 1997)
12 CSR 10-16.090
Purchase on Deferred Payment Basis
12 CSR 10-16.100
Payment on Deferred Payment Basis
12 CSR 10-16.110
Unsaleable Packages of Cigarettes
12 CSR 10-16.120
Missouri Cigarette Wholesaler’s License
12 CSR 10-16.130
Record Keeping Requirements
12 CSR 10-16.140
Common Carriers, Bonded Warehousemen and Bailees
12 CSR 10-16.150
Possession of Unstamped Cigarettes
12 CSR 10-16.160
Release of Bonding Requirement (Rescinded April 30, 2006)
12 CSR 10-16.170
Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census