Missouri Code — 136
Browse 47 sections in division 136 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 136.010. Division to collect all state revenues, exceptions, report.
- § 136.030. Duties of director of revenue.
- § 136.035. Director to refund taxes, when — claim to be filed within two years of date of payment.
- § 136.040. Director to appoint assistants — bonds.
- § 136.050. Employees assigned to work in other departments.
- § 136.055. Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.
- § 136.060. Deputization of employees in other state departments — bonds.
- § 136.070. Access to all records.
- § 136.073. Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.
- § 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.
- § 136.080. Power to administer oaths.
- § 136.090. Issue subpoenas — fees and mileage of witnesses.
- § 136.100. Testimony — witnesses — subpoenas.
- § 136.105. Fees to be deposited in state treasury.
- § 136.110. Moneys received — record — deposit — audit of director's books — promptly defined.
- § 136.120. Powers of director to prescribe rules and regulations.
- § 136.130. Monthly reports.
- § 136.140. Accounting systems — approval by director.
- § 136.145. Certain fees and receipts shown separately.
- § 136.150. Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.
- § 136.160. Accounts and vouchers to be exhibited, when.
- § 136.170. Delinquent accounts — penalty.
- § 136.180. Issuance of distress warrant — failure — penalty.
- § 136.190. Form of distress warrant.
- § 136.200. Duty of sheriff.
- § 136.210. Sale of property distrained.
- § 136.220. Violation by sheriff.
- § 136.230. Fees for collection by distress warrant — exceptions.
- § 136.240. Report of delinquents to general assembly.
- § 136.245. Legal counsel for director of revenue before administrative hearing commission.
- § 136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
- § 136.303. Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.
- § 136.310. Evidence of related federal determination admissible, when.
- § 136.315. Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.
- § 136.350. Citation of law.
- § 136.352. Amount of collections due to audit, not basis of employee performance, department of revenue.
- § 136.355. Statement of taxpayer rights, director to compile, contents — distribution.
- § 136.357. Postal error cause for late return, no penalty assessed.
- § 136.360. Electronic transmission, adequate service on director, when.
- § 136.362. Advisory opinion to director, tax liability — taxpayer may obtain.
- § 136.365. Appeal, taxpayer's right to, notice to be given, when.
- § 136.370. Employee error, cause of late return — no penalty to taxpayer, when.
- § 136.375. Fair and consistent application of Missouri tax laws.
- § 136.380. Identification number of department employee provided to taxpayer, when.
- § 136.400. Excess revenue, certification.
- § 136.405. Annual return defined — the filing of amended return after certain date not to be included.
- § 136.450. Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.