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U.S. State Codes
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Missouri
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Title X - Taxation and Revenue
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Chapter 136 - Collection of State Taxes
Chapter 136 - Collection of State Taxes
Section 136.010 Division to collect all state revenues, exceptions, report.
Section 136.030 Duties of director of revenue.
Section 136.035 Director to refund taxes, when — claim to be filed within two years of date of payment.
Section 136.040 Director to appoint assistants — bonds.
Section 136.050 Employees assigned to work in other departments.
Section 136.055 Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.
Section 136.060 Deputization of employees in other state departments — bonds.
Section 136.070 Access to all records.
Section 136.073 Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.
Section 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.
Section 136.080 Power to administer oaths.
Section 136.090 Issue subpoenas — fees and mileage of witnesses.
Section 136.100 Testimony — witnesses — subpoenas.
Section 136.105 Fees to be deposited in state treasury.
Section 136.110 Moneys received — record — deposit — audit of director's books — promptly defined.
Section 136.120 Powers of director to prescribe rules and regulations.
Section 136.130 Monthly reports.
Section 136.140 Accounting systems — approval by director.
Section 136.145 Certain fees and receipts shown separately.
Section 136.150 Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.
Section 136.160 Accounts and vouchers to be exhibited, when.
Section 136.170 Delinquent accounts — penalty.
Section 136.180 Issuance of distress warrant — failure — penalty.
Section 136.190 Form of distress warrant.
Section 136.200 Duty of sheriff.
Section 136.210 Sale of property distrained.
Section 136.220 Violation by sheriff.
Section 136.230 Fees for collection by distress warrant — exceptions.
Section 136.240 Report of delinquents to general assembly.
Section 136.245 Legal counsel for director of revenue before administrative hearing commission.
Section 136.255 Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
Section 136.300 Burden of proof in proceedings or appeal on director of revenue — when, exceptions.
Section 136.303 Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.
Section 136.310 Evidence of related federal determination admissible, when.
Section 136.315 Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.
Section 136.350 Citation of law.
Section 136.352 Amount of collections due to audit, not basis of employee performance, department of revenue.
Section 136.355 Statement of taxpayer rights, director to compile, contents — distribution.
Section 136.357 Postal error cause for late return, no penalty assessed.
Section 136.360 Electronic transmission, adequate service on director, when.
Section 136.362 Advisory opinion to director, tax liability — taxpayer may obtain.
Section 136.365 Appeal, taxpayer's right to, notice to be given, when.
Section 136.370 Employee error, cause of late return — no penalty to taxpayer, when.
Section 136.375 Fair and consistent application of Missouri tax laws.
Section 136.380 Identification number of department employee provided to taxpayer, when.
Section 136.400 Excess revenue, certification.
Section 136.405 Annual return defined — the filing of amended return after certain date not to be included.
Section 136.450 Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.