reglab/housing_qa huggingface dataset:
MO Rev Stat § 144.670 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.670 - Additional assessment made when, notice.

Effective - 28 Aug 1994   144.670. Additional assessment made when, notice. — If the director is not satisfied with the return payment of tax made by any taxpayer, he shall make an additional assessment based upon the facts contained in any returns or upon any information in his possession, and the director shall give the taxpayer written notice in person or by certified mail of the amount of the additional tax. The director may only base an additional assessment upon an estimate of the taxpayer's liability under sections 144.600 to 144.748, if:  (1) The taxpayer fails to file a return; or  (2) The taxpayer's books and records are incomplete or illegible in the opinion of the director when conducting an examination of the accuracy of any return filed by the taxpayer; or  (3) The taxpayer denies the director access to the taxpayer's books and records for the purpose of conducting an examination of the accuracy of any return filed by the taxpayer. ­­-------- (L. 1959 H.B. 35 § 16, A.L. 1994 S.B. 477, et al.)
MO Rev Stat § 144.675 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.675 - Penalty assessed for fraud or evasion, notice.

Effective - 28 Aug 1959   144.675. Penalty assessed for fraud or evasion, notice. — If fraud or evasion on the part of a person is discovered by the director of revenue, he shall determine the amount of which the state has been defrauded, shall add to the amount so determined a penalty equal to twenty-five percent thereof, and shall assess the same against the person. The director of revenue shall promptly thereafter give to the person written notice of the assessment and penalty, which shall be served personally or by certified mail. ­­-------- (L. 1959 H.B. 35 § 17)
MO Rev Stat § 144.690 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.690 - Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.

Effective - 28 Aug 1959   144.690. Final assessments may be filed in clerk's office, executions thereon — remedies cumulative. — 1. If any taxpayer refuses or neglects to pay any tax, interest or penalty imposed by this law when due and the assessment of which has become final, the director may file for record in the office of the clerk of the circuit court in any county in which the taxpayer owing the tax, interest or penalty resides, or has a place of business or in which he has property, or all of them, a certificate specifying the amount of the tax, interest and penalties due and the name of the taxpayer liable. The clerk of the circuit court shall file the certificate of record and enter it in the record of the circuit court for judgments and decrees under the procedure prescribed for filing transcripts of judgments. From the time of the filing of the certificate, the amount of the tax, interest and penalties specified therein shall have the force and effect of a judgment of the circuit court until satisfied by the director of revenue through his duly authorized agents. Execution shall issue at the request of the director of revenue or his agent as is provided in the case of other judgments. No exemption shall be allowed from the levy of an execution issued for the tax, interest and penalties and no indemnifying bond is required by the sheriff before making levy.  2. The foregoing remedy is cumulative and in addition to the methods given the director of revenue for the collection of the Missouri sales tax which are here made available to him in the collections of the tax, interest and penalties imposed by sections 144.600 to 144.745. No action taken shall be construed as an election on the part of the state or any of its officers to pursue any remedy or action hereunder to the exclusion of any other remedy or action for which provision is made. ­­-------- (L. 1959 H.B. 35 § 24)
MO Rev Stat § 144.695 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.695 - Excess payments to be adjusted or refunded.

Effective - 28 Aug 1959   144.695. Excess payments to be adjusted or refunded. — If, upon examination of any return, it appears that the taxpayer has paid an amount in excess of that properly due, the amount of the excess shall be credited by the director of revenue against any tax installment thereafter due from the taxpayer under the provisions of this law or refunded. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by this section. ­­-------- (L. 1959 H.B. 35 § 14)
MO Rev Stat § 144.696 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.696 - Refund of overpayments — claim for refund — time for making claims.

Effective - 28 Aug 1986   144.696. Refund of overpayments — claim for refund — time for making claims. — Section 144.190, pertaining to the refund of overpayments, claims for refund, and the time within which refunds shall be claimed, is applicable to the tax levied under the compensating use tax law. ­­-------- (L. 1986 S.B. 669, et al. § 4)
MO Rev Stat § 144.700 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.700 - Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund.

Effective - 28 Aug 1993   144.700. Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund. — 1. All revenue received by the director of revenue from the tax imposed by sections 144.010 to 144.430 and 144.600 to 144.745, except that revenue derived from the rate of one cent on the dollar of the tax which shall be held and distributed in the manner provided in sections 144.701 and 163.031, shall be deposited in the state general revenue fund, including any payments of the taxes made under protest.  2. The director of revenue shall keep accurate records of any payment of the tax made under protest. In the event any payment shall be made under protest:  (1) A protest affidavit shall be submitted to the director of revenue within thirty days after the payment is made; and  (2) An appeal shall be taken in the manner provided in section 144.261 from any decision of the director of revenue disallowing the making of the payment under protest or an application shall be filed by a protesting taxpayer with the director of revenue for a stay of the period for appeal on the ground that a case is presently pending in the courts involving the same question, with an agreement by the taxpayer to be bound by the final decision in the pending case.  3. Nothing in this section shall be construed to apply to any refund to which the taxpayer would be entitled under any applicable provision of law.  4. All payments deposited in the state general revenue fund that are made under protest shall be retained in the state treasury if the taxpayer does not prevail. If the taxpayer prevails, then taxes paid under protest shall be refunded to the taxpayer, with all interest income derived therefrom, from funds appropriated by the general assembly for such purpose. ­­-------- (L. 1959 H.B. 35 § 26, A.L. 1961 p. 630, A.L. 1978 S.B. 661, A.L. 1981 H.B. 129, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1993 S.B. 380)
MO Rev Stat § 144.701 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.701 - One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment.

Effective - 28 Aug 1993   144.701. One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment. — The revenue derived from the rate of one cent on the dollar of the tax imposed by sections 144.010 to 144.430 and sections 144.600 to 144.745 which shall be deemed to be local tax revenue, shall be deposited by the state treasurer in a special trust fund, which is hereby created, to be known as the "School District Trust Fund". The money in the fund shall be distributed to the public school districts of the state in the manner provided in sections 163.031 and 163.087 and shall be appropriated and used for no other purpose; except that, of all refunds made of taxes collected under the provisions of sections 144.010 to 144.430 and sections 144.600 to 144.745, the appropriate percentage of any refund shall be paid from the school district trust fund, and except that the state may retain a fee as a charge for collecting and disbursing moneys so deposited, and transfers may be made from the fund as provided in section 164.013. The state collection fee shall not exceed two and one-half million dollars or one percent of the amount deposited in the fund, whichever is less. The fee shall be negotiated annually through the appropriation process. Any balance remaining in the fund at the end of an appropriation period shall not be transferred to general revenue, and the provisions of section 33.080 shall not apply to the fund. Moneys in the trust fund shall be invested by the state treasurer in the same deposits and obligations in which state funds are authorized by law to be invested, except that the deposits and obligations shall mature and become payable in time for distribution of the funds as provided in sections 163.031 and 163.087. ­­-------- (L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1983 H.B. 310, A.L. 1993 S.B. 380)
MO Rev Stat § 144.705 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.705 - Rules and regulations, adoption — copies available.

Effective - 28 Aug 1959   144.705. Rules and regulations, adoption — copies available. — 1. The director of revenue shall make and enforce reasonable rules and regulations and prescribe forms for the administration and enforcement of this law and may require the services of the attorney general and the prosecuting or circuit attorney of any county or city.  2. The rules, regulations and forms shall be dated and issued under a systematic method of numbering and copies made available to any person requesting them. A complete file of all the rules, regulations and forms shall be kept in the office of the director. ­­-------- (L. 1959 H.B. 35 § 2)
MO Rev Stat § 144.710 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.710 - Allowance to vendor for collecting.

 There are multiple enactments of 144.710Effective - 28 Aug 1984, 2 histories   *144.710. Allowance to vendor for collecting. — From every remittance made by a vendor as required by sections 144.600 to 144.745 to the director of revenue on or before the date when the remittance becomes due, the vendor may deduct and retain an amount equal to two percent thereof. ­­-------- (L. 1959 H.B. 35 § 10, A.L. 1984 H.B. 1533, et al.)  *This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.715 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.715 - Notices served, how.

Effective - 28 Aug 1978   144.715. Notices served, how. — All notices required or authorized by sections 144.600 to 144.745 to be given by mail to any taxpayer shall be addressed to him at his last known address. ­­-------- (L. 1959 H.B. 35 § 25, A.L. 1978 S.B. 661)
MO Rev Stat § 144.720 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.720 - Sales tax interest and penalty provisions applicable.

Effective - 28 Aug 1994   144.720. Sales tax interest and penalty provisions applicable. — Sections 144.170, 144.220, 144.230, and 144.240, pertaining to interest on delinquent taxes, the time within which additional assessments shall be made, the time within which assessed penalties and taxes shall be paid and the procedure for requesting review of additional assessments are applicable to the assessment and payment of the tax levied by this law. ­­-------- (L. 1959 H.B. 35 § 18, A.L. 1994 S.B. 477, et al.)
MO Rev Stat § 144.725 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.725 - Failure to obey subpoena or to produce books, a misdemeanor.

Effective - 28 Aug 1959   144.725. Failure to obey subpoena or to produce books, a misdemeanor. — If any person summoned as a witness by the director or by the designee of the director fails to obey the summons or refuses to testify or answer any material question or refuses to produce any book, record, paper or other data when required so to do, he is guilty of a misdemeanor. Nothing in this section shall be construed to deprive a person of any right, privilege or immunity guaranteed by the Constitution of the United States or the Constitution of the State of Missouri. ­­-------- (L. 1959 H.B. 35 § 23)
MO Rev Stat § 144.730 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.730 - Advertising that vendor absorbs tax, a misdemeanor.

Effective - 28 Aug 1959   144.730. Advertising that vendor absorbs tax, a misdemeanor. — No vendor shall advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by sections 144.600 to 144.745, and required to be collected by him, will be assumed or absorbed by him, or that it will not be added to the selling price of the property sold, or if added, that it or any part thereof will be refunded. Any person violating any of the provisions of this section is guilty of a misdemeanor. ­­-------- (L. 1959 H.B. 35 § 27)
MO Rev Stat § 144.735 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.735 - Failure to make return, pay tax or keep records, penalty.

Effective - 28 Aug 1974   144.735. Failure to make return, pay tax or keep records, penalty. — Any person required under sections 144.600 to 144.745 to pay any tax, or required by sections 144.600 to 144.745 to make a return, keep any records or supply any information, who with intent to defraud willfully fails to pay such tax, make such return, keep such records or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (L. 1959 H.B. 35 § 28, A.L. 1974 H.B. 1288)
MO Rev Stat § 144.740 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.740 - False return or statement, penalty.

Effective - 28 Aug 1974   144.740. False return or statement, penalty. — Any person who willfully makes a false return, or who willfully makes a false statement in any return filed with or transmitted to the director of revenue relating to the amount of any sales or tax due under sections 144.600 to 144.745 shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution. ­­-------- (L. 1959 H.B. 35 § 29, A.L. 1974 H.B. 1288)
MO Rev Stat § 144.745 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.745 - Violation not having a specific penalty deemed a misdemeanor.

Effective - 28 Aug 1974   144.745. Violation not having a specific penalty deemed a misdemeanor. — Any person violating any of the provisions of sections 144.600 to 144.745 for which no criminal penalty is otherwise provided, upon conviction thereof, shall be deemed guilty of a misdemeanor. ­­-------- (L. 1959 H.B. 35 § 30, A.L. 1974 H.B. 1288)
MO Rev Stat § 144.746 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.746 - Extension of time for filing for refund or proposed assessment by agreement — requirements.

Effective - 28 Aug 1994   144.746. Extension of time for filing for refund or proposed assessment by agreement — requirements. — The director of revenue and a taxpayer may agree in writing to extend the periods prescribed in sections 144.190 and 144.220, within which a refund claim may be filed or a proposed assessment may be served and mailed. Such an agreement must be made before the expiration of such periods and may be extended by subsequent agreements at any time before the expiration of the period previously agreed upon. ­­-------- (L. 1994 S.B. 477, et al.)
MO Rev Stat § 144.750 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.750 - Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements.

Effective - 28 Aug 2021   144.750. Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements. — 1. No later than the first week of November 2021, any county or municipality of this state that has enacted a use tax shall provide notice in the newspaper with the greatest circulation in such county or municipality and on any county or municipality website, provided such website exists, that certain purchases from out-of-state vendors will become subject to an expansion of the use tax as provided by state law. The notice shall be printed in the newspaper at least once per week, for two consecutive weeks. The notice shall include the rates of the use tax in the county or municipality and shall include general information on repealing a local use tax under section 144.761.  2. Nothing under subsection 1 of this section shall be construed to require that duplicate notices be published or to prevent any counties or municipalities from coordinating and collaborating in their notice efforts in order to maximize cost savings to taxpayers. ­­-------- (L. 2021 S.B. 153 & 97 § 1)
MO Rev Stat § 144.761 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.

Effective - 27 Jun 2000   144.761. Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax. — 1. No county or municipality imposing a local use tax pursuant to sections 144.757 to 144.761 may repeal or amend such local use tax unless such repeal or amendment is submitted to and approved by the voters of the county or municipality in the manner provided in section 144.757; provided, however, that the repeal of the local sales tax within the county or municipality shall be deemed to repeal the local use tax imposed pursuant to sections 144.757 to 144.761.  2. Whenever the governing body of any county or municipality in which a local use tax has been imposed in the manner provided by sections 144.757 to 144.761 receives a petition, signed by fifteen percent of the registered voters of such county or municipality voting in the last gubernatorial election, calling for an election to repeal such local use tax, the governing body shall submit to the voters of such county or municipality a proposal to repeal the county or municipality use tax imposed pursuant to sections 144.757 to 144.761. If a majority of the votes cast on the proposal by the registered voters voting thereon are in favor of the proposal to repeal the local use tax, then the ordinance or order imposing the local use tax, along with any amendments thereto, is repealed. If a majority of the votes cast by the registered voters voting thereon are opposed to the proposal to repeal the local use tax, then the ordinance or order imposing the local use tax, along with any amendments thereto, shall remain in effect. ­­-------- (L. 1996 S.B. 981, A.L. 2000 H.B. 1238)  Effective 6-27-00
MO Rev Stat § 144.809 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.809 - Exemption for aviation jet fuel, when.

Effective - 28 Aug 1996   144.809. Exemption for aviation jet fuel, when. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby specifically exempted from the provisions of, and the computation of the tax levied, assessed or payable under, any state or local sales or use tax, or any increase in any state or local sales or use tax rate, which tax or increase was not in effect on December 30, 1987, the sale, storage, use or consumption of aviation jet fuel at or upon airports within the state of Missouri, which airports are recipients of federal grant funds, have submitted applications for or have been approved for federal grant funds, or which are otherwise eligible to apply for federal grant funds. ­­-------- (L. 1996 S.B. 640)
MO Rev Stat § 144.811 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.811 - Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.

Effective - 13 Jul 1999   144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. — 1. In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and from the provisions of any local sales tax law, as defined in section 32.085, and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and under any local sales tax law, as defined in section 32.085, any equipment purchased by a federally licensed commercial or public broadcast station when such equipment purchase is made as a result of federal mandate and the technological change that results. This exemption does not apply to replacement of equipment necessitated by a result of use or equipment replaced due to damage or theft.  2. As used is this section, the following terms mean:  (1) "Broadcast equipment", such equipment as may be necessary for the broadcast station to fulfill those obligations as set forth under federal guidelines;  (2) "Federal mandate", any action of the Congress of the United States or any federal regulatory agency having jurisdiction with regard to broadcast stations when such action requires broadcasters to alter methods of operation;  (3) "Federally licensed broadcast station", any enterprise, either commercial or noncommercial, which operates under a license granted by the Federal Communications Commission for the purpose of the free distribution of audio and/or video services when such distribution occurs by means of transmission over the public airwaves;  (4) "Technological change", those changes in the design and methods of operation of broadcast equipment which would, by virtue of these changes, require the implementation and/or installation of replacement equipment and the updating of existing equipment. ­­-------- (L. 1999 H.B. 139 § 3)  Effective 7-13-99