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 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 of payment. (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 offices — fees — audit of records, when. (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 to other taxing authorities, when. (1/1/1989)
136.076   Examination 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. (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 defined. (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 recoveries by prosecutors, deposit — distribution. (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 collection of taxes, interest or penalties. (8/28/1978)
136.300   Burden of proof in proceedings or appeal on director of revenue — when, exceptions. (10/10/2014)
136.303   Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. (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, procedure — award may be denied or reduced. (1/1/1984)
136.350   Citation of law. (8/28/1992)
136.352   Amount of collections due to audit, not basis of employee performance, department of revenue. (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)
136.400   Excess revenue, certification. (8/28/1996)
136.405   Annual return defined — the filing of amended return after certain date not to be included. (8/28/1996)
136.450   Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date. (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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