Source: https://www.lawserver.com/law/state/missouri/mo-laws/missouri_laws_chapter_149
Timestamp: 2020-08-04 03:05:34
Document Index: 339704562

Matched Legal Cases: ['§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149', '§ 149']

Missouri Laws > Chapter 149 – Cigarette Tax » LawServer
Missouri Laws > Chapter 149
Missouri Laws > Chapter 149 – Cigarette Tax
§ 149.011 Definitions
§ 149.015 Rate of tax — how stamped — samples, how taxed — tax impact to be on …
§ 149.021 Compensation to wholesaler for affixing stamps — metering machines authorized.
§ 149.025 Bond required for deferred payment on stamps — release from requirement, …
§ 149.031 Refunds or exchange for stamps, when made
§ 149.035 Wholesaler’s license required, fee — first sale of tobacco products, …
§ 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 …
§ 149.055 Unstamped cigarettes seized, when — personal property used incident to such …
§ 149.061 Sales on military reservations taxable, exceptions — federal government …
§ 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 ..
§ 149.081 Violation not otherwise specified a misdemeanor, penalty
§ 149.082 Additional tax — rate — collection — deposit — if federal excise tax …
§ 149.160 Tax upon first sale, rate, payment, credit — deposit of funds into health …
§ 149.170 Filing of return, remittance of amounts, required, when — rules — …
§ 149.180 Rules and regulations, procedure
§ 149.190 Assessment by director, method — estimate by director, notice — failure to …
§ 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, …
§ 149.206 Violation deemed unlawful trade practice
§ 149.212 Director to enforce provisions of sections 149.200 to 149.215 — attorney …
§ 149.215 Severability clause
Terms Used In Missouri Laws > Chapter 149
Cigarette: an item manufactured of tobacco or any substitute therefor, wrapped in paper or any substitute therefor, weighing not to exceed three pounds per one thousand cigarettes and which is commonly classified, labeled or advertised as a cigarette. See Missouri Laws 149.011
Common carrier: any person, association, company, or corporation engaged in the business of operating, for public use, an agency for the transportation of persons or property within the state. See Missouri Laws 149.011
Director: the director of Missouri department of revenue. See Missouri Laws 149.011
First sale within the state: the first sale of a tobacco product by a manufacturer, wholesaler or other person to a person who intends to sell such tobacco products at retail or to a person at retail within the state of Missouri. See Missouri Laws 149.011
Manufacturer: any person engaged in the manufacture or production of cigarettes. See Missouri Laws 149.011
Meter machine: a type of device manufactured for the use of printing or imprinting an inked impression indicating that the cigarette tax has been paid on an individual package of cigarettes. See Missouri Laws 149.011
Package of cigarettes: a container of any type composition in which is normally contained twenty individual cigarettes, except as in special instances when the number may be more or less than twenty. See Missouri Laws 149.011
Person: any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity. See Missouri Laws 149.011
Retailer: any person who sells to a consumer or to any person for any purpose other than resale. See Missouri Laws 149.011
Smokeless tobacco: chewing tobacco, including, but not limited to, twist, moist plug, loose leaf and firm plug, and all types of snuff, including, but not limited to, moist and dry. See Missouri Laws 149.011
Stamped cigarettes: an individual package, containing twenty individual cigarettes, more or less, on which appears or is affixed or imprinted thereon a Missouri state cigarette tax stamp or Missouri state meter machine impression. See Missouri Laws 149.011
Tax stamp: an item manufactured of a paper product or substitute thereof on which is printed, imprinted, or engraved lettering, numerals or symbols indicating that the cigarette tax has been paid on each individual package of cigarettes. See Missouri Laws 149.011
Tobacco product: cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine. See Missouri Laws 149.011
Unstamped cigarettes: an individual package containing cigarettes on which does not appear a Missouri state cigarette tax stamp or Missouri state meter machine impression. See Missouri Laws 149.011
Wholesaler: any person, firm or corporation organized and existing, or doing business, primarily to sell cigarettes or tobacco products to, and render service to, retailers in the territory the person, firm or corporation chooses to serve. See Missouri Laws 149.011