Mo. Rev. Stat. ch. 136 – Collection of State Taxes | Midpage

Collections
Revised Statutes of Missouri

Chapter 136

Mo. Rev. Stat. ch. 136

Collection of State Taxes

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