Missouri § 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized.
Full text of Missouri Revised Statutes of Missouri § 149.021 — Compensation to wholesaler for affixing stamps — metering machines authorized., with citation guidance and answers to common questions.
§ 149.021. Compensation to wholesaler for affixing stamps — metering machines authorized.
1. For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes before making a sale of the cigarettes, each wholesaler purchasing stamps from the director as required by law may purchase the stamps from the director at a reduction of three percent of the face value of each lot of stamps so purchased, provided that all required reports have been made. The discount provided in this section shall be the only discount allowed to purchasers from the director. If a purchaser refuses to comply with the laws of the state of Missouri, the director shall require the full face value for stamps purchased until such time as the person has complied with the provisions of the law.
2. The director may permit the use of meter machines in lieu of stamps, for the impress of the tax stamp, and where used a three percent reduction on the total tax due shall be allowed. The director shall prescribe all rules and regulations governing the use of meter machines and may require a bond in a suitable amount to guarantee payment of the tax.
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(L. 1974 H.B. 1612 § 3, A.L. 1982 H.B. 1548 & 1543)
---- end of effective 28 Aug 1982 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 149.021
What does Revised Statutes of Missouri § 149.021 cover?
Section 149.021 ("Compensation to wholesaler for affixing stamps — metering machines authorized.") 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 § 149.021?
A common citation format is "Revised Statutes of Missouri § 149.021" (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 § 149.021 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.