reglab/housing_qa huggingface dataset:
MO Rev Stat § 148.660 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.660 - Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation.

Effective - 25 May 1982   148.660. Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation. — The director of revenue shall deposit promptly all funds received by him in payment of the tax imposed by sections 148.610 to 148.710 to the credit of the "Savings Association Tax Fund" or "Credit Union Tax Fund" which funds are hereby created. He shall maintain such funds in institutions, savings associations and credit unions selected by him and approved by the governor, state treasurer and state auditor. Thereafter he shall, until the time set for the distribution of the net proceeds of the tax, invest all moneys within the fund in the same manner as state funds not needed for the immediate expenses of the state are invested; provided, that in all instances in which the state treasurer may use or invest in banking institutions, the director of revenue may use or invest in credit unions or in associations. All interest earned upon the moneys so invested shall be deposited in the respective credit union or savings associations tax fund and all such interest shall be returned to the various county treasurers within thirty days of tax distribution. Each county shall receive that percentage of the total interest earned as its share of the tax paid bears to the total amount of the tax received by the director of revenue. A statement of the exact amount of interest due each political subdivision in such county determined by the pro rata share of the proceeds of the tax received by such political subdivision bears to the proceeds of the tax received by the county shall accompany each payment. ­­-------- (L. 1982 H.B. 949 & 1350)  Effective 5-25-82
MO Rev Stat § 148.670 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.670 - Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion.

Effective - 25 May 1982   148.670. Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion. — The director of revenue shall annually, on or before the fifteenth day of December, return all savings association and credit union taxes collected, less two percent thereof which shall be retained by the state for collection, to the county treasury of the county in which the particular taxpayer has its office. If any association operates more than one office or branch in the state of Missouri, the association shall file the return giving the address of each such office or branch and setting forth the total dollar amounts of savings accounts, deposits, or repurchase agreements of each such office. The political subdivisions within which the said office or offices are situated shall share the tax hereby imposed upon the same basis that the dollar amounts of the deposits or accounts bear to the total dollar amount of the deposits or accounts of the association, and the director of revenue shall allocate the tax collected accordingly; provided, that if a taxpayer has an office or offices outside the state of Missouri, the total of the dollar amount of deposits and accounts at an office or offices outside the state of Missouri shall be excluded in determining the total deposits and accounts of the taxpayer. A statement of the exact amount due each political subdivision as determined by applying the local rates of levy to the proceeds of the tax shall accompany each payment. The several county treasurers and the treasurer of St. Louis City are hereby directed to distribute all amounts so received from the director of revenue according to the allocations contained in the statements made by the director of revenue. ­­-------- (L. 1982 H.B. 949 & 1350)  Effective 5-25-82
MO Rev Stat § 148.680 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.680 - Hearing procedure on disputed amount — appeal.

Effective - 25 May 1982   148.680. Hearing procedure on disputed amount — appeal. — In the event the tax due by the taxpayer shall not fairly represent the extent of the taxpayer's business in this state, the taxpayer may petition for or the director of revenue may require, in respect to any part of the taxpayer's business activity, if reasonable, an equitable allocation or apportionment of the taxpayer's income. In the event the director shall determine that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail and shall fix a time and a place for a hearing relative thereto not earlier than thirty days after the date of such determination. Upon such hearing the director shall make such order as may be lawful, but such taxpayer shall have the right of appeal from such order as provided by law. ­­-------- (L. 1982 H.B. 949 & 1350)  Effective 5-25-82
MO Rev Stat § 148.690 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.690 - First taxable year, when, how computed.

Effective - 25 May 1982   148.690. First taxable year, when, how computed. — Each association and credit union organized under the laws of this state and each association organized under the laws of the United States to be located in Missouri, with the date of its certificate of incorporation, or the date of the completion of the organization thereof, as the case may be, which are relevantly herein referred to as "its certificate", subsequent to May 25, 1982, shall be subject to the tax imposed by this law for the calendar year in which it receives its certificate and the first taxable year thereafter measured by its net income as defined in section 148.630, for the portion of the calendar year unelapsed on the date borne by its certificate with the rate of tax as provided in section 148.620, and with credit against said tax for all taxes and contributions for which credit is permitted by section 148.620, which taxes or contributions are paid during the portion of the calendar year unelapsed on the date of its certificate. For each other taxable year each taxpayer in this section referred to shall be subject to all the provisions of this law. Any tax imposed by this law due for the calendar year of its certificate shall be payable by each taxpayer to which this section applies to the director on or before June first of the year following the year of its certificate, and except as to this particular the provisions of sections 148.630 to 148.680 and section 148.700 shall be applicable. ­­-------- (L. 1982 H.B. 949 & 1350)  Effective 5-25-82
MO Rev Stat § 148.700 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.700 - Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement.

Effective - 28 Aug 1996   148.700. Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement. — The director shall prescribe and publish all needed rules and regulations necessary for the enforcement of sections 148.610 to 148.700. Insofar as feasible, as may be determined by the director, such rules and regulations shall be consistent with the rules and regulations prescribed by the United States Commissioner of Internal Revenue for the enforcement of the income tax chapter of the Internal Revenue Code. The directors of division of finance and of credit union supervision shall make available to the director upon the director's request any report filed by any taxpayer subject to the tax imposed by sections 148.610 to 148.700, and such director shall be under the same obligation as to secrecy with respect thereto as is imposed upon the directors of division of finance and of credit union supervision, by law. No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1982 H.B. 949 & 1350, A.L. 1994 H.B. 1165, A.L. 1995 S.B. 3)
MO Rev Stat § 148.710 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.710 - Violations, penalties.

Effective - 25 May 1982   148.710. Violations, penalties. — The same penalties shall be assessed against delinquent taxpayers under the provisions of sections 148.610 to 148.700 as are provided by sections 143.911, 143.921, and 143.931 relating to income taxes. ­­-------- (L. 1982 H.B. 949 & 1350)  Effective 5-25-82
MO Rev Stat § 148.720 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 148 - Taxation of Financial Institutions|Section 148.720 - Corporate income tax reduction, when.

Effective - 28 Aug 2018   148.720. Corporate income tax reduction, when. — 1. For all tax years beginning in a calendar year in which there is a reduction in the rate of tax imposed under section 143.071, there shall be a corresponding and proportional reduction in the rate of tax imposed under sections 148.030, 148.140, and 148.620. The reduced rate shall be the applicable rate in each subsequent calendar year.  2. The reduction specified under subsection 1 of this section shall occur each year there is a reduction in the rate of tax imposed under section 143.071, including a reduction in the rate of tax by operation of another law or by the constitution. ­­-------- (L. 2018 S.B. 769)
MO Rev Stat § 149.021 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized.

Effective - 28 Aug 1982   149.021. Compensation to wholesaler for affixing stamps — metering machines authorized. — 1. For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes before making a sale of the cigarettes, each wholesaler purchasing stamps from the director as required by law may purchase the stamps from the director at a reduction of three percent of the face value of each lot of stamps so purchased, provided that all required reports have been made. The discount provided in this section shall be the only discount allowed to purchasers from the director. If a purchaser refuses to comply with the laws of the state of Missouri, the director shall require the full face value for stamps purchased until such time as the person has complied with the provisions of the law.  2. The director may permit the use of meter machines in lieu of stamps, for the impress of the tax stamp, and where used a three percent reduction on the total tax due shall be allowed. The director shall prescribe all rules and regulations governing the use of meter machines and may require a bond in a suitable amount to guarantee payment of the tax. ­­-------- (L. 1974 H.B. 1612 § 3, A.L. 1982 H.B. 1548 & 1543)
MO Rev Stat § 149.025 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.025 - Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

Effective - 28 Aug 1986   149.025. Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies. — 1. Any wholesaler desiring to purchase stamps or meter units on a deferred payment basis shall file with the director a bond in an amount equal to the estimated total monthly tax liability of the wholesaler. However, the director shall not require a bond in excess of the amount required by a tax of five mills per cigarette, and such bond shall not exceed five hundred thousand dollars. The director may also require any wholesaler purchasing stamps in this manner to file certain reports or keep certain records as the director may deem necessary. The director of the department of revenue shall, after a five-year period of satisfactory tax compliance, release such wholesaler from the bonding requirement.  2. In the event the bond filed with the director is cash, the director shall deposit such bond in the state general revenue fund and such bond shall be released to the wholesaler pursuant to subsection 1 of this section from funds appropriated by the general assembly for such purpose. If appropriated funds are available, the commissioner of administration and the state treasurer shall cause such refunds to be paid within thirty days of the receipt of a warrant request from the director of the department of revenue.  3. In the event that payment of the total deferment liability becomes delinquent after fifteen days from the last day of the month during which the purchase was made, the director shall revoke the license held by the wholesaler, subject to other provisions of this chapter, for a period of one year and shall cause any cash bond to be forfeited or shall notify the bonding company requesting that payment be made under the terms of the bond. ­­-------- (L. 1974 H.B. 1612 § 4, A.L. 1982 H.B. 1548 & 1543, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1986 S.B. 484)
MO Rev Stat § 149.031 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.031 - Refunds or exchange for stamps, when made.

Effective - 28 Aug 1974   149.031. Refunds or exchange for stamps, when made. — The director shall make a refund or exchange new stamps for any stamps which are damaged, or for stamps which have been affixed to packages of cigarettes returned to factories, sold or shipped into another state for sale or use there or have become unfit for use and consumption or unsalable. Application to the director for the exchange* or refund must be accompanied by affidavit, damaged stamps, bill of lading covering shipment to factories or other states, or any other proof as required by the director. ­­-------- (L. 1974 H.B. 1612 § 5)  *Word "exchanges" appears in original rolls.
MO Rev Stat § 149.035 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.035 - Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

Effective - 01 Oct 1993   149.035. Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review. — 1. Every wholesaler of cigarettes or tobacco products in this state, as a condition of carrying on such business, shall annually, on or before February fifteenth of each year, secure from the director a written license, and shall pay therefor an annual fee of one hundred dollars for the twelve-month period beginning February fifteenth of each year. The license, application for which may be made on forms prescribed and furnished by the director, shall be kept on public display in the wholesaler's place of business at all times. The license shall not be assignable or transferable. The director shall refuse a license to any wholesaler of cigarettes or tobacco products from another state if that wholesaler's state refuses to license wholesalers of cigarettes or tobacco products from Missouri.  2. Every person making a first sale of tobacco products in the state of Missouri who does not have a wholesaler license as required by this section shall make application for a tobacco products license on forms prescribed by the director of revenue. Such person shall, as a condition of acquiring such license, file an instrument which may be a cash or surety bond, letter of credit, or other instrument approved by the director which shall be in the amount of three times the average tax liability, estimated in the case of a new applicant. At such time as the director of revenue shall deem the amount of a bond insufficient to cover the liability, he may require the bond to be adjusted to the level satisfactory to the director which shall cover the amount of such liability. Minimum bond shall be five hundred dollars. A tobacco products license shall not be used as a substitute or in place of a cigarette wholesale license.  3. At such time as the director shall have reason to believe that any person has violated any provisions of this chapter or any rules and regulations issued pursuant to such provisions, the director shall refuse to issue or shall revoke or suspend any license issued hereunder for such a period of time not to exceed one year. The person involved may seek review of the decision of the director of revenue by the administrative hearing commission. ­­-------- (L. 1974 H.B. 1612 § 6, A.L. 1978 S.B. 661, A.L. 1993 H.B. 564)  Effective 10-1-93
MO Rev Stat § 149.041 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.041 - Records to be kept — reports to be filed by wholesaler.

Effective - 28 Aug 1974   149.041. Records to be kept — reports to be filed by wholesaler. — 1. Every manufacturer, wholesaler and retailer subject to the provisions of the tax levied hereunder shall keep in Missouri accurate records covering the business carried on and shall for three years, and more if so required by the director, keep and preserve all invoices, showing all purchases and sales of cigarettes; and such invoices and stock of cigarettes shall at all times be subject to the examination and inspection of any legally authorized agent or representative of the director. Every wholesaler operating in the state of Missouri, whose main warehouse or headquarters is in another state shall keep all records of all cigarette transactions made by him at his place of business in Missouri, or at a designated place in the state of Missouri. Every manufacturer located or doing business in this state shall keep written records of all shipments of cigarettes, whether or not they are made from his plants in this state, to consignees* located or doing business in this state, regardless of the fact that the cigarettes may have been sold by the shipper to a person other than the consignee** or may have been shipped for the account of some other vendor.  2. Every wholesaler receiving unstamped cigarettes shall file a report with the director on or before the twentieth day of each month covering the previous calendar month, on forms prescribed and furnished by the director, disclosing the beginning and closing inventory of unstamped cigarettes, the beginning and closing inventory of stamped cigarettes, the beginning and closing inventory of cigarette stamps, the number and denomination of cigarette stamps affixed to packages of cigarettes, the beginning and closing inventory of meter machine units, the number of meter units purchased and affixed during the month, and all purchases of cigarettes by showing the invoice number, name and address of the consignee** or seller, the date, and the number of cigarettes purchased, and such other information as may be required by the director.  3. Any wholesaler who refuses any shipment or part of a shipment of unstamped cigarettes or has a shortage in the shipment of cigarettes consigned to him shall, in the monthly report next following the refusal or shortage, report to the director the number of packages or cartons of cigarettes refused or short and the name of the carrier from whom the cigarettes were refused or shortage occurred. ­­-------- (L. 1974 H.B. 1612 § 7)  *Word "cosignees" appears in original rolls.  **Word "cosignee" appears in original rolls.
MO Rev Stat § 149.045 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Effective - 28 Aug 1974   149.045. Common carriers and warehousemen, duties of — damaged cigarettes, how handled. — 1. The right of a common carrier in this state to carry unstamped cigarettes shall not be affected by this chapter. However, should any common carrier sell cigarettes to its passengers while being carried in this state, the sale shall be subject to the tax levied hereunder, and to the rules and regulations of the director.  2. Common carriers transporting cigarettes to a point within this state, or a bonded warehouseman or bailee having possession of cigarettes, are hereby required to transmit to the director, on forms and in the manner and time provided by him, a statement of the consignment of cigarettes showing the date, point of origin, point of delivery, to whom delivery was made, the amount of cigarettes refused by any consignee* and all the cigarettes returned to the manufacturer. Failure of carriers to file the reports shall make the carrier liable for any unpaid tax on the cigarettes. Cigarettes damaged in transit may be sold by the carrier when the cigarettes are refused by the consignee* if the carrier first obtains written authority of the director for the sale and pays the tax due thereon. Cigarettes damaged in transit which have been refused by the consignee* and not sold or returned to the manufacturer shall be destroyed in the presence of an agent of the director and the tax on the cigarettes shall be waived. Any consignee* who discovers a shortage in transit after signing a receipt of delivery shall be held responsible for the full tax on the total amount of cigarettes shown on the receipt of delivery. In all other instances of shortage in shipment of cigarettes as evidenced by waybill or invoice, the carrier shall be held liable for the tax due on all missing cigarettes unless the carrier shall furnish proof satisfactory to the director that the cause of the shortage was due to the theft of the cigarettes by a person outside of the employment of the carrier. Provided, the proof is satisfactory to the director, the tax on the missing cigarettes shall be waived. The proof shall be stated on forms furnished and prescribed by the director. ­­-------- (L. 1974 H.B. 1612 § 8)  *Word "cosignee" appears in original rolls.
MO Rev Stat § 149.051 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 149 - Cigarette Tax|Section 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Effective - 28 Aug 1986   149.051. Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. — 1. Any person who fails to affix the stamps within the time and manner required of him under the provisions of this chapter shall pay, as a part of the tax imposed hereunder, a penalty equal to one hundred percent of the initial tax liability, and the tax and penalty thereon shall bear interest at the annual adjusted prime rate of interest as determined by section 32.065.  2. No person, other than licensed wholesalers or other persons as specifically provided for in this chapter, shall possess for the purpose of sale any cigarettes to which the stamps or meter units required by this chapter are not affixed.  3. Mere possession of an unstamped package of cigarettes by any person, except under circumstances specifically prescribed by this chapter, shall be prima facie evidence that the cigarettes are intended for sale. ­­-------- (L. 1974 H.B. 1612 § 9, A.L. 1986 S.B. 669, et al.)