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Title X TAXATION AND REVENUE

Chapter 136 Collection of State Taxes ^  !
136.010   Division to collect all state revenues, exceptions, report. (8/28/2005)
136.030   Duties of director of revenue. (8/28/1965)
136.035   Director to refund taxes, when — claim to be filed within two years of date ... (8/28/2001)
136.040   Director to appoint assistants — bonds. (8/28/1947)
136.050   Employees assigned to work in other departments. (8/28/1947)
136.055   Agent to collect motor vehicle taxes and issue licenses — awarding of fee ... (8/28/2019)
136.060   Deputization of employees in other state departments — bonds. (8/28/1945)
136.070   Access to all records. (8/28/1945)
136.073   Sales and use taxes, reciprocal agreements authorized — records furnished ... (1/1/1989)
136.076   Examination of taxpayer's books and records, no contract for general ... (8/28/2001)
136.080   Power to administer oaths. (8/28/1945)
136.090   Issue subpoenas — fees and mileage of witnesses. (8/28/1945)
136.100   Testimony — witnesses — subpoenas. (8/28/1945)
136.105   Fees to be deposited in state treasury. (8/28/1959)
136.110   Moneys received — record — deposit — audit of director's books — promptly ... (8/28/2015)
136.120   Powers of director to prescribe rules and regulations. (8/28/1945)
136.130   Monthly reports. (8/28/1945)
136.140   Accounting systems — approval by director. (8/28/1947)
136.145   Certain fees and receipts shown separately. (8/28/1965)
136.150   Attorney general and prosecutors to provide assistance — collection fee on ... (1/1/1984)
136.160   Accounts and vouchers to be exhibited, when. (8/28/2005)
136.170   Delinquent accounts — penalty. (8/28/1945)
136.180   Issuance of distress warrant — failure — penalty. (8/28/1945)
136.190   Form of distress warrant. (8/28/1945)
136.200   Duty of sheriff. (8/28/1945)
136.210   Sale of property distrained. (8/28/1945)
136.220   Violation by sheriff. (8/28/1945)
136.230   Fees for collection by distress warrant — exceptions. (8/28/1945)
136.240   Report of delinquents to general assembly. (8/28/1945)
136.245   Legal counsel for director of revenue before administrative hearing commission. (8/28/1978)
136.255   Period of stay or suspension not part of time limits for assessment or ... (8/28/1978)
136.300   Burden of proof in proceedings or appeal on director of revenue — when, ... (10/10/2014)
136.303   Audit, supporting statement on request by taxpayer, content — innocent ... (8/28/1999)
136.310   Evidence of related federal determination admissible, when. (8/28/1978)
136.315   Litigation expenses may be allowed in certain tax cases, when, definitions, ... (1/1/1984)
TAXPAYER'S BILL OF RIGHTS
136.350   Citation of law. (8/28/1992)
136.352   Amount of collections due to audit, not basis of employee performance, ... (8/28/1992)
136.355   Statement of taxpayer rights, director to compile, contents — distribution. (8/28/1992)
136.357   Postal error cause for late return, no penalty assessed. (8/28/1992)
136.360   Electronic transmission, adequate service on director, when. (8/28/1992)
136.362   Advisory opinion to director, tax liability — taxpayer may obtain. (8/28/1992)
136.365   Appeal, taxpayer's right to, notice to be given, when. (8/28/1998)
136.370   Employee error, cause of late return — no penalty to taxpayer, when. (8/28/1998)
136.375   Fair and consistent application of Missouri tax laws. (8/28/2015)
136.380   Identification number of department employee provided to taxpayer, when. (8/28/2015)
REFUNDED EXCESS REVENUE
136.400   Excess revenue, certification. (8/28/1996)
136.405   Annual return defined — the filing of amended return after certain date not ... (8/28/1996)
STUDY COMMISSION ON STATE TAX POLICY
136.450   Study commission established, members, vacancies, meetings — duties and ... (8/28/2015)
 - Cross References
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers checks, certified checks or money orders required for payment of taxes, when, 139.235
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Department and divisions established, Const. Art. IV, § 22
Destruction of certain division records authorized, 301.360

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9 Dec 2019 03:34


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