Missouri § 144.115 - Returns kept four years — destroyed, when.
Full text of Missouri Revised Statutes of Missouri § 144.115 — Returns kept four years — destroyed, when., with citation guidance and answers to common questions.
§ 144.115. Returns kept four years — destroyed, when.
The director of revenue shall keep sales and use tax returns on file in his custody for a period of four years after the sales or use tax becomes due. At the end of four years, the director of revenue may destroy the returns; but no return shall be destroyed until the tax has been paid. The director of revenue, at the end of two years, may cause the returns to be reproduced and destroyed in the manner provided by sections 109.120 to 109.140.
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(L. 1957 p. 802 § 1)
---- end of effective 28 Aug 1957 ----
Frequently Asked Questions About Missouri § 144.115
What does Revised Statutes of Missouri § 144.115 cover?
Section 144.115 ("Returns kept four years — destroyed, when.") 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 § 144.115?
A common citation format is "Revised Statutes of Missouri § 144.115" (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 § 144.115 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.