Revisor Home

Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 1986 bottom

  144.640.  Taxpayer to keep records, examination. — Every taxpayer subject to the tax imposed by this law shall keep and preserve suitable records and other books and accounts necessary to determine the amount of tax for which he is liable under the provisions of this law.  Every taxpayer shall preserve the books and records for a period of three years unless the director of revenue, in writing, authorizes their destruction at an earlier date.  The books and records shall be open for examination at any time by the director of revenue or his agent during the business hours of the day.

­­--------

(L. 1959 H.B. 35 § 21, A.L. 1986 S.B. 669, et al.)


---- end of effective   28 Aug 1986 ----

use this link to bookmark section  144.640


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

Site changes Contact
Other Links
Oversight Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@21:54:57.3 12 :)