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Section 32.315 Sales and use tax levies, department to issue annual report — contents.

MO Rev Stat § 32.315 (2019) (N/A)
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Effective 28 Aug 2018

32.315. Sales and use tax levies, department to issue annual report — contents. — 1. The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use tax* levies that are:

(1) Authorized pursuant to state law;

(2) Collected by the department of revenue; and

(3) Approved by voters at an election.

2. The report required under subsection 1 of this section shall indicate the provision of law authorizing such tax levy.

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(L. 2018 H.B. 1446 merged with S.B. 773)

*Word "tax" does not appear in original rolls of S.B. 773, 2018.

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