reglab/housing_qa huggingface dataset:
MO Rev Stat § 136.076 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.076 - Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section.

Effective - 28 Aug 2001   136.076. Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section. — 1. Neither this state nor any county of this state shall enter into any contract or arrangement or expend any general revenue or special revenue funds for the examination of a taxpayer's books and records if any part of the compensation paid or payable for the services of the person, firm or corporation conducting the examination is contingent upon or otherwise related to the amount of tax, interest, court cost or penalty assessed against or collected from the taxpayer. A contract or arrangement in violation of this section, if made or entered into after August 28, 2001, is void and unenforceable. Any assessment or preliminary assessment of taxes, penalties or interest proposed or asserted by a person, firm or corporation compensated pursuant to any such contract or arrangement shall likewise be null and void. Any contract or arrangement, if made or entered into after August 28, 2001, in which the person, firm or corporation conducting the examination agrees or has an understanding with the taxing authority that all or part of the compensation paid or payable will be waived or otherwise not paid if there is no assessment or no collection of tax or if less than a certain amount is assessed or collected is void and unenforceable.  2. For the purposes of this section the word "tax" shall mean any tax, license, fee or other charge payable to the state of Missouri, any agency thereof, county or any agency thereof, or other political subdivision or any agency thereof, including but not limited to, income, franchise, sales and use, property, business license, gross receipts or any other taxes payable by the taxpayer on account of its activities or property in, or income, sales, gross receipts or the like derived from sources within, the state, county or political subdivision.  3. The provisions of this section shall not be construed to prohibit or restrict this state or a county of this state from entering into contracts or arrangements for the collection of any tax, interest, court cost or penalty when the person, firm or corporation making such assessment or collection has no authority to determine the amount of tax, interest, court cost or penalty owed this state or a county or other political subdivision of this state without approval of the entity. ­­-------- (L. 2001 H.B. 129)
MO Rev Stat § 136.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.080 - Power to administer oaths.

Effective - 28 Aug 1945   136.080. Power to administer oaths. — The director of revenue and the employees of the division of taxation and collection designated by him shall have the power to administer oaths or affirmations and to take testimony in the conduct of the division. ­­-------- (L. 1945 p. 1428 § 17)
MO Rev Stat § 136.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.090 - Issue subpoenas — fees and mileage of witnesses.

Effective - 28 Aug 1945   136.090. Issue subpoenas — fees and mileage of witnesses. — 1. The director of revenue shall have the power to issue subpoenas for the purpose of requiring attendance and testimony and for the purpose of requiring production of designated books, records and papers in connection with matters coming within the scope of functions of the division of taxation and collection. Such subpoenas may be served upon the person required to attend in any county, or in the city of St. Louis, in the state of Missouri in which such person shall reside or shall have a place of business. If such person shall not reside or have a place of business in the state of Missouri then such subpoena may be served in any place in the state in which he may be found.  2. Each witness who shall appear before the division of taxation and collection by order of the director of revenue shall receive for his attendance the fees and mileage now or that may hereafter be provided for witnesses in civil cases in circuit courts of this state, which shall be audited and paid by the state in the same manner as other expenses of the division of taxation and collection are audited and paid, upon the presentation of proper vouchers sworn to or affirmed by such witnesses and approved by the director of revenue. ­­-------- (L. 1945 p. 1428 § 18)
MO Rev Stat § 136.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.100 - Testimony — witnesses — subpoenas.

Effective - 28 Aug 1945   136.100. Testimony — witnesses — subpoenas. — 1. The director of revenue may invoke the aid of the circuit court of any county of the state of Missouri, or of the city of St. Louis, having jurisdiction over such witness in requiring the attendance and testimony of such witness and the production of books, records and papers. The circuit court of the city of St. Louis or the circuit court of any county of the state of Missouri within which such witness may be served may, in case of contumacy or refusal to obey a subpoena, issue an order requiring such person to appear before the director of revenue, or his deputy, and to produce books, records and papers if so ordered and any evidence touching the matter in question within the scope of authority of the state director of revenue; and any failure to obey such order of the court may be punished by such court as a contempt thereof.  2. No person shall be excused from testifying or producing any books, papers, records or documents in any investigation, or upon any hearing in which a subpoena shall be issued by the director of revenue, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate or subject him to a criminal penalty; but no person shall be prosecuted or subjected to any criminal penalty for or on account of any transaction made or thing concerning which he may be compelled to testify or produce evidence, documentary or otherwise, before the director of revenue or his agent. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying. ­­-------- (L. 1945 p. 1428 § 19)
MO Rev Stat § 136.105 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.105 - Fees to be deposited in state treasury.

Effective - 28 Aug 1959   136.105. Fees to be deposited in state treasury. — All fees received by the director of revenue for services to be performed by the secretary of state or the state auditor shall be deposited in the state treasury to the credit of the general revenue fund. ­­-------- (RSMo 1939 § 13429, A.L. 1947 V. I p. 484, A.L. 1959 H.B. 117 § 30.285)
MO Rev Stat § 136.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.110 - Moneys received — record — deposit — audit of director's books — promptly defined.

Effective - 28 Aug 2015   136.110. Moneys received — record — deposit — audit of director's books — promptly defined. — 1. The director of revenue shall promptly record all sums of money collected or received by the director and shall immediately thereafter deposit the same with the state treasurer, excluding all funds received and disbursed by the state on behalf of counties and cities, towns and villages. The state treasurer, upon receipt of any moneys from the director of revenue, shall give his or her receipt therefor, executing the same in triplicate, and shall deliver one copy of such receipt to the director of revenue, one copy to the commissioner of administration, and shall retain the third copy thereof in the files of the state treasurer. The books of the director of revenue shall be audited by the state auditor at such times as may be required by law, and at such other times as may be directed by the governor.  2. For the purposes of this section, the term "promptly" shall mean within two business days. ­­-------- (L. 1945 p. 1428 § 20, A.L. 1981 S.B. 288, A.L. 1999 H.B. 516, A.L. 2015 H.B. 517 & 754)
MO Rev Stat § 136.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.120 - Powers of director to prescribe rules and regulations.

Effective - 28 Aug 1945   136.120. Powers of director to prescribe rules and regulations. — The director of revenue shall have the power to prescribe such rules and regulations, not inconsistent with other provisions of law, as may be necessary to the efficient conduct of the division of taxation and collection. The director of revenue shall have the power to publish from time to time in pamphlet or booklet form said rules and regulations and the tax, licensing and fee laws of the state of Missouri. He shall distribute copies thereof for use of the public, but in his discretion may require payment of a reasonable charge therefor. ­­-------- (L. 1945 p. 1428 § 21)
MO Rev Stat § 136.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.130 - Monthly reports.

Effective - 28 Aug 1945   136.130. Monthly reports. — The director of revenue shall publish monthly reports which shall include statistical information of all revenue received by the division of taxation and collection from each tax, license or fee collected by the division of taxation and collection. ­­-------- (L. 1945 p. 1428 § 22)
MO Rev Stat § 136.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.140 - Accounting systems — approval by director.

Effective - 28 Aug 1947   136.140. Accounting systems — approval by director. — The director of revenue shall maintain such accounting systems in his office as may be required to show receipts upon each kind or type of tax, license or fee which is collected by the division of taxation and collection. Such accounting systems maintained in the director of revenue's office shall be first approved by the director of revenue. ­­-------- (L. 1945 p. 1428 § 23, A.L. 1947 V. I p. 479)
MO Rev Stat § 136.145 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.145 - Certain fees and receipts shown separately.

Effective - 28 Aug 1965   136.145. Certain fees and receipts shown separately. — State fiscal reports shall show separately the amount of fees and receipts as reported and deposited in individual funds herein abolished*. ­­-------- (L. 1965 p. 136 § 5)  *Funds abolished are those listed in S.B. 15 § l (L. 1965 p. 136):  Agricultural Fees Fund, Athletic Commission Fund, County Foreign Insurance Tax Fund, County Private Car Tax Fund, County Stock Insurance Fund, Disposal Plant Fees Fund, Division of Health--Water and Sewage Fund, Forest Crop Land Fund, Grain Warehouse Fund, Handicapped Children's Fund, Hotel Inspection Fund, Insurance Division Fund, Intermediate Reformatory Fund, Livestock Sales and Markets Fund, Magistrate Fund, Marketing Development Fund, Milk Control Fund, State Milk Inspection Fees Fund, Mine Inspection Fund, Missouri Post-War Reserve Fund, Moberly Medium Security Prison Fund, Motor Boat Fund, Penitentiary for Men Fund, Penitentiary for Women Fund, Soldier Bonus Fund, Soldier Bonus Interest and Sinking Fund, State Building Bond Interest and Sinking Fund, State Department of Education Fund, State Division of Finance Fund, State Interest Fund, State Savings and Loan Supervision Fund, State Training School for Boys Fund, Textbook Filing Fees Fund, Trailer Camp School Tax Fund, and Training School for Girls Fund
MO Rev Stat § 136.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.150 - Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.

Effective - 01 Jan 1984   136.150. Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution. — The attorney general shall furnish legal advice to the director of revenue. He shall commence legal proceedings and conduct legal actions for the collection of delinquent taxes, licenses and fees, referred to him for collection by the director of revenue. The state director of revenue shall have the power to call upon circuit attorneys or prosecuting attorneys for assistance in the collection of delinquent taxes, licenses and fees, and such taxes, licenses and fees collected in any proceeding or action by the attorney general or by any circuit or prosecuting attorney shall be paid to and received by the director of revenue; except that, the state shall pay, from funds appropriated by the general assembly for such purpose, a collection fee of twenty percent of the delinquent tax, license, or fee recovered by the circuit or prosecuting attorney. The collection fee shall be deposited in the county treasury, with one-half of such collection fee being designated for the use of the prosecuting or circuit attorney's office and one-half of such collection fee to be expended as the county shall determine. ­­-------- (L. 1945 p. 1428 § 24, A.L. 1983 1st Ex. Sess. H.B. 10)  Effective 1-1-84
MO Rev Stat § 136.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.160 - Accounts and vouchers to be exhibited, when.

Effective - 28 Aug 2005   136.160. Accounts and vouchers to be exhibited, when. — All officers and others bound by law to pay money directly to the director of revenue or the department of revenue shall exhibit their accounts and vouchers to the director of revenue on or before the thirty-first day of December, to be adjusted and settled, except the county collectors of revenue and collector-treasurers, who shall, immediately after their final settlement with the county commission on the first Monday in March in each year, exhibit their accounts and vouchers to the director of revenue for the amount due the state to be adjusted and settled. ­­-------- (L. 1945 p. 1428 § 25, A.L. 2005 H.B. 58 merged with S.B. 210)  CROSS REFERENCE:  County collector to remit to state director, when, 139.230, 139.240
MO Rev Stat § 136.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.170 - Delinquent accounts — penalty.

Effective - 28 Aug 1945   136.170. Delinquent accounts — penalty. — If any of the persons mentioned in section 136.160 shall fail to pay the amounts so found due to the director of revenue after settlement and adjustment thereof, and after agreement thereto as for an account stated, within thirty days after the settlement above required, the delinquent shall forfeit to the state the amount of the commission thereon allowed him by law, and also two and a half percent a month on the amount wrongfully withheld, to be computed from the time the same ought to have been paid until actual payment; and the director of revenue shall charge such delinquent accordingly. ­­-------- (L. 1945 p. 1428 § 26)
MO Rev Stat § 136.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.180 - Issuance of distress warrant — failure — penalty.

Effective - 28 Aug 1945   136.180. Issuance of distress warrant — failure — penalty. — The director of revenue shall, immediately after such delinquency shall occur, issue a warrant of distress against such delinquent and his sureties, directed to the sheriff of the proper county, or if he shall be disqualified to act, then to the sheriff of some adjoining county, who is authorized and required to execute the same, and who, together with his sureties, shall be liable on his official bond in the same manner and to the same extent as if the writ were to be executed in his own county, stating therein the amount due and the penalties and forfeitures thereon accrued; and upon any failure by the director of revenue to issue the distress warrant herein provided for within thirty days, he and his sureties shall become liable on his official bond for all losses which the state may sustain through such failures. ­­-------- (L. 1945 p. 1428 § 27)
MO Rev Stat § 136.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.190 - Form of distress warrant.

Effective - 28 Aug 1945   136.190. Form of distress warrant. — The distress warrant may be in the following form:  State of Missouri, ss. The state of Missouri to the ______ of the county of ______, greeting: Whereas, ______, the collector of revenue of the county of ______ aforesaid, for the year of our Lord two thousand and ______, hath failed and neglected to pay to the director of revenue the full amount with which he stands charged on the books of the director of revenue of the state of Missouri, and which he ought to have paid to the director of revenue aforesaid, on or before the ______ day of ______, in the year of our Lord two thousand and ______; and whereas, the director of revenue of the state of Missouri has ascertained the balance due the state of Missouri by said ______ to be the sum of ______ dollars and ______ cents and the said director of revenue has, according to law, charged the said ______, as aforesaid, with the further sum of two and a half percent a month on said ascertained balance as aforesaid, to be computed on said balance from the said ______ day of ______, two thousand and ______, until the same shall be paid or collected: These are, therefore, to command you, in accordance with the provisions of chapter ______, to levy and collect the sum of ______ dollars and ______ cents, the balance as aforesaid, ascertained to be due, and the said two and a half percent a month from the ______ day of ______, two thousand and ______, aforesaid, of the goods and chattels and real estate of the said ______, and for want of sufficient goods and chattels and real estate to satisfy the aforesaid balance, together with the said percent thereon, and the fees to the officer collecting the same, you are commanded to levy the same upon the goods and chattels and real estate of ______, the sureties of the said ______; you are also commanded, that after you have made such levy and collection, you pay the same to the director of revenue within thirty days after its collection, unless the first Monday of March next following the date of this warrant shall intervene, and, in that event, then on or before that day, and return this warrant to the office of the director of revenue, and certify thereon how you have executed the same. In testimony whereof, I, ______, director of revenue, have hereunto set my hand and affixed the seal of the department of revenue, in the City of Jefferson, this ______ day of ______, in the year of our Lord two thousand and ______       __________________     Director of Revenue.   ­­-------- (L. 1945 p. 1428 § 28)
MO Rev Stat § 136.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.200 - Duty of sheriff.

Effective - 28 Aug 1945   136.200. Duty of sheriff. — Such sheriff shall, without delay, levy and collect the same, together with the penalties and forfeitures stated in the writ, by sale of the goods and chattels and real estate of such delinquent. ­­-------- (L. 1945 p. 1428 § 29)
MO Rev Stat § 136.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.210 - Sale of property distrained.

Effective - 28 Aug 1945   136.210. Sale of property distrained. — Property distrained shall be advertised and sold in such manner and at such time as is prescribed by law for advertising and selling property by virtue of a writ of fieri facias; and the sum collected shall be accounted for and paid to the director of revenue within thirty days after its collection, unless the first Monday of March next following the date of the warrant shall intervene, and in that event, then on or before that day. ­­-------- (L. 1945 p. 1428 § 30)
MO Rev Stat § 136.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.220 - Violation by sheriff.

Effective - 28 Aug 1945   136.220. Violation by sheriff. — The officer to whom any distress warrant shall be delivered, and his sureties, shall be liable for the same causes, and in the same manner, and to the same extent, and with like effect, in all respects, as far as the same may be applicable, for refusing or neglecting to perform any duty under such distress warrant, as is provided by law against sheriffs and their sureties, in cases of refusal or neglect on the part of such sheriffs to perform the duties prescribed by law in case of executions. ­­-------- (L. 1945 p. 1428 § 31)
MO Rev Stat § 136.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.230 - Fees for collection by distress warrant — exceptions.

Effective - 28 Aug 1945   136.230. Fees for collection by distress warrant — exceptions. — The officer collecting money by virtue of a distress warrant shall receive such fees for paying the same to the director of revenue as are allowed by law to collectors for the same service; provided, that the provisions of this chapter found in sections 136.160 to 136.230 shall not be held or construed to apply to persons as defined and required to collect and remit and pay money to the state under the provisions of the sales tax law. ­­-------- (L. 1945 p. 1428 § 32)
MO Rev Stat § 136.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.240 - Report of delinquents to general assembly.

Effective - 28 Aug 1945   136.240. Report of delinquents to general assembly. — The director of revenue shall report to the general assembly, during the first week of each regular session, a list of all collectors of the revenue and other holders of public money whose accounts have remained unsettled for the space of six months after they ought to have been settled, according to law, and the reason therefor, if known. ­­-------- (L. 1945 p. 1428 § 33)
MO Rev Stat § 136.245 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 136 - Collection of State Taxes|Section 136.245 - Legal counsel for director of revenue before administrative hearing commission.

Effective - 28 Aug 1978   136.245. Legal counsel for director of revenue before administrative hearing commission. — When the director of revenue is a party to any proceedings before the administrative hearing commission, he may be represented by legal counsel from the department of revenue. ­­-------- (L. 1978 S.B. 661)