PURPOSE: This rule specifies that the terms defined in section 149.011, RSMo shall also apply to Chapters 66 and 210, RSMo and the rules thereunder.

1. (1) The terms defined in section 149.011, RSMo shall have the same meaning when used in these rules and, when applicable, shall refer to the St. Louis County and Jackson County cigarette tax provided for by Chapters 66 and 210, RSMo respectively. AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo (Cum. Supp. 1993) and 136.030, 136.120 and 149.021, RSMo (1986).* Cigarette Tax Regulation 1 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 18, 1983, effective June 11, 1983. *Original authority: 66.380, RSMo (1967), amended 1993; 136.030, RSMo (1945), amended 1947, 1949, 1965; 136.120, RSMo (1945); 149.015, RSMo (1974), amended 1982, 1993; 149.021, RSMo (1974), amended 1982; and 210.320, RSMo (1939), amended 1969, 1976, 1978, 1993.