Section 136.073

Title X TAXATION AND REVENUE

Chapter 136

Effective - 01 Jan 1989, see footnote   

  136.073.  Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. — The director of the department of revenue may enter into agreements with other states and the District of Columbia, providing for the reciprocal enforcement of the sales and use tax laws imposed by the states entering into such an agreement.  Such agreement may empower the duly authorized officer of any contracting state which extends like authority to officers or employees of this state, to sue for the collection of the state's sales and use taxes in the courts of this state.  In addition, the director of the department of revenue may furnish, at his discretion, any information contained in tax reports or returns or any audit thereof or the report of any investigation made with respect thereto, filed pursuant to the tax laws, to the taxing officials of any other state, the District of Columbia, the United States and the territories thereof, where such other jurisdictions grant equivalent privileges to this state and only where such information is to be used for tax purposes only.

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(L. 1988 H.B. 1054, et al. § 3)

Effective 1-1-89