Missouri § 338.540 - Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.
Full text of Missouri Revised Statutes of Missouri § 338.540 — Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of., with citation guidance and answers to common questions.
§ 338.540. Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.
1. The department of social services shall notify each pharmacy with a tax due of more than ninety days of the amount of such balance. If any pharmacy fails to pay its pharmacy tax within thirty days of such notice, the pharmacy tax shall be delinquent.
2. If any tax imposed pursuant to sections 338.500 to 338.550 is unpaid and delinquent, the department of social services may proceed to enforce the state's lien against the property of the pharmacy and compel the payment of such assessment in the circuit court having jurisdiction in the county where the pharmacy is located. In addition, the department of social services may cancel or refuse to issue, extend, or reinstate a Medicaid provider agreement to any pharmacy that fails to pay the tax imposed by section 338.500.
3. Failure to pay the tax imposed by section 338.500 shall be grounds for denial, suspension, or revocation of a license granted pursuant to this chapter. The department of social services may request the board of pharmacy to deny, suspend, or revoke the license of any pharmacy that fails to pay such tax.
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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 § 338.540
What does Revised Statutes of Missouri § 338.540 cover?
Section 338.540 ("Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.") 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 § 338.540?
A common citation format is "Revised Statutes of Missouri § 338.540" (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 § 338.540 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.