Missouri § 338.505 - Formula for tax liability, rulemaking authority, appeals procedure.
Full text of Missouri Revised Statutes of Missouri § 338.505 — Formula for tax liability, rulemaking authority, appeals procedure., with citation guidance and answers to common questions.
§ 338.505. Formula for tax liability, rulemaking authority, appeals procedure.
1. Each licensed retail pharmacy's tax shall be based on a formula set forth in rules promulgated by the department of social services. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2002, shall be invalid and void.
2. The director of the department of social services or the director's designee may prescribe the form and contents of any forms or other documents required by sections 338.500 to 338.550.
3. Notwithstanding any other provision of law to the contrary, appeals regarding the promulgation of rules pursuant to this section shall be made to the circuit court of Cole County. The circuit court of Cole County shall hear the matter as the court of original jurisdiction.
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(L. 2002 S.B. 1248)
Effective 6-19-02
Expires 9-30-29; see § 338.550
---- end of effective 19 Jun 2002 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 338.505
What does Revised Statutes of Missouri § 338.505 cover?
Section 338.505 ("Formula for tax liability, rulemaking authority, appeals procedure.") 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 § 338.505?
A common citation format is "Revised Statutes of Missouri § 338.505" (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 § 338.505 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.