Missouri Code — 149
Browse 26 sections in division 149 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 149.011. Definitions.
- § 149.015. Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.
- § 149.021. Compensation to wholesaler for affixing stamps — metering machines authorized.
- § 149.025. Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.
- § 149.031. Refunds or exchange for stamps, when made.
- § 149.035. Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.
- § 149.041. Records to be kept — reports to be filed by wholesaler.
- § 149.045. Common carriers and warehousemen, duties of — damaged cigarettes, how handled.
- § 149.051. Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.
- § 149.055. Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.
- § 149.061. Sales on military reservations taxable, exceptions — federal government exempt, when.
- § 149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund.
- § 149.071. Fraudulent activity relative to tax stamps a felony — penalty.
- § 149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.
- § 149.081. Violation not otherwise specified a misdemeanor, penalty.
- § 149.082. Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.
- § 149.160. Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.
- § 149.170. Filing of return, remittance of amounts, required, when — rules — maintenance of records.
- § 149.180. Rules and regulations, procedure.
- § 149.190. Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.
- § 149.192. Preemption.
- § 149.200. Illegal activities related to cigarettes and cigarette labeling — penalty.
- § 149.203. Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.
- § 149.206. Violation deemed unlawful trade practice.
- § 149.212. Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.
- § 149.215. Severability clause.