☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 144

< > Effective - 28 Aug 1957    bottom

  144.115.  Returns kept four years — destroyed, when. — The director of revenue shall keep sales and use tax returns on file in his custody for a period of four years after the sales or use tax becomes due.  At the end of four years, the director of revenue may destroy the returns; but no return shall be destroyed until the tax has been paid.  The director of revenue, at the end of two years, may cause the returns to be reproduced and destroyed in the manner provided by sections 109.120 to 109.140.

­­--------

(L. 1957 p. 802 § 1)


---- end of effective  28 Aug 1957 ----

use this link to bookmark section  144.115


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House