Missouri § 144.640 - Taxpayer to keep records, examination.
Full text of Missouri Revised Statutes of Missouri § 144.640 — Taxpayer to keep records, examination., with citation guidance and answers to common questions.
§ 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.
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(L. 1959 H.B. 35 § 21, A.L. 1986 S.B. 669, et al.)
---- end of effective 28 Aug 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.640
What does Revised Statutes of Missouri § 144.640 cover?
Section 144.640 ("Taxpayer to keep records, examination.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 144.640?
A common citation format is "Revised Statutes of Missouri § 144.640" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 144.640 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.