reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.957 - Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2004
135.957. Enhanced enterprise zone board required, members — terms — board actions — chair — role of board. —
1. A governing authority planning to seek designation of an enhanced enterprise zone shall establish an enhanced enterprise zone board. The number of members on the board shall be seven. One member of the board shall be appointed by the school district or districts located within the area proposed for designation as an enhanced enterprise zone. One member of the board shall be appointed by other affected taxing districts. The remaining five members shall be chosen by the chief elected official of the county or municipality.
2. The school district member and the affected taxing district member shall each have initial terms of five years. Of the five members appointed by the chief elected official, two shall have initial terms of four years, two shall have initial terms of three years, and one shall have an initial term of two years. Thereafter, members shall serve terms of five years. Each commissioner shall hold office until a successor has been appointed. All vacancies shall be filled in the same manner as the original appointment. For inefficiency or neglect of duty or misconduct in office, a member of the board may be removed by the applicable appointing authority.
3. A majority of the members shall constitute a quorum of such board for the purpose of conducting business and exercising the powers of the board and for all other purposes. Action may be taken by the board upon a vote of a majority of the members present.
4. The members of the board annually shall elect a chair from among the members.
5. The role of the board shall be to conduct the activities necessary to advise the governing authority on the designation of an enhanced enterprise zone and any other advisory duties as determined by the governing authority. The role of the board after the designation of an enhanced enterprise zone shall be review and assessment of zone activities as it relates to the annual reports as set forth in section 135.960.
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(L. 2004 S.B. 1155 § 135.1057)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.960 - Public hearing required — ordinance requirements — expiration date — annual report.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2013, 2 histories
135.960. Public hearing required — ordinance requirements — expiration date — annual report. —
1. Any governing authority that desires to have any portion of a city or unincorporated area of a county under its control designated as an enhanced enterprise zone shall hold a public hearing for the purpose of obtaining the opinion and suggestions of those persons who will be affected by such designation.
2. After a public hearing is held as required in subsection 1 of this section, the governing authority may, by a majority vote of the members of the governing authority, adopt an ordinance or resolution designating a specific area as an enhanced enterprise zone. Such ordinance shall include, in addition to a description of the physical, social, and economic characteristics of the area:
(1) A plan to provide adequate police protection within the area;
(2) A specific and practical process for individual businesses to obtain waivers from burdensome local regulations, ordinances, and orders which serve to discourage economic development within the area to be designated an enhanced enterprise zone, except that such waivers shall not substantially endanger the health or safety of the employees of any such business or the residents of the area;
(3) A description of what other specific actions will be taken to support and encourage private investment within the area;
(4) A plan to ensure that resources are available to assist area residents to participate in increased development through self-help efforts and in ameliorating any negative effects of designation of the area as an enhanced enterprise zone;
(5) A statement describing the projected positive and negative effects of designation of the area as an enhanced enterprise zone;
(6) A specific plan to provide assistance to any person or business dislocated as a result of activities within the enhanced enterprise zone. Such plan shall determine the need of dislocated persons for relocation assistance; provide, prior to displacement, information about the type, location, and price of comparable housing or commercial property; provide information concerning state and federal programs for relocation assistance and provide other advisory services to displaced persons. Public agencies may choose to provide assistance under the Uniform Relocation and Real Property Acquisition Act, 42 U.S.C. Section 4601, et seq., to meet the requirements of this subdivision; and
(7) A description or plan that demonstrates the requirements of subsection 4 of section 135.953.
3. An enhanced enterprise zone designation shall expire in twenty-five years.
4. Each designated enhanced enterprise zone board shall report to the director on an annual basis regarding the status of the zone and business activity within the zone.
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(L. 2004 S.B. 1155 § 135.1060, A.L. 2013 H.B. 184)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.970 - Rulemaking authority.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2004
135.970. Rulemaking authority. —
The department may adopt such rules, statements of policy, procedures, forms, and guidelines as may be necessary to carry out the provisions of sections 135.950 to 135.970. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2004, shall be invalid and void.
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(L. 2004 S.B. 1155 § 135.1075)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.973 - Eligibility of existing enterprise zones.

Title X TAXATION AND REVENUE
Chapter 135
• Effective - 28 Aug 2004
135.973. Eligibility of existing enterprise zones. —
After January 1, 2007, all enterprise zones designated before January 1, 2006, shall be eligible to receive the tax benefits under sections 135.950 to 135.970.
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(L. 2004 S.B. 1155 § 135.1078)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 135 - Tax Relief › Section 135.980 - No restriction by ballot permitted for certain businesses with NAIC code — expiration date.

Title X TAXATION AND REVENUE
Chapter 135
Effective - 28 Aug 2014
135.980. No restriction by ballot permitted for certain businesses with NAIC code — expiration date. —
1. As used in this section, the following terms shall mean:
(1)
"NAICS"
, the classification provided by the most recent edition of the North American Industry Classification System as prepared by the Executive Office of the President, Office of Management and Budget;
(2)
"Public financial incentive"
, any economic or financial incentive offered including:
(a) Any tax reduction, credit, forgiveness, abatement, subsidy, or other tax-relieving measure;
(b) Any tax increment financing or similar financial arrangement;
(c) Any monetary or nonmonetary benefit related to any bond, loan, or similar financial arrangement;
(d) Any reduction, credit, forgiveness, abatement, subsidy, or other relief related to any bond, loan, or similar financial arrangement; and
(e) The ability to form, own, direct, or receive any economic or financial benefit from any special taxation district.
2. No city not within a county shall by ballot measure impose any restriction on any public financial incentive authorized by statute for a business with a NAICS code of 212111.
3. The provisions of this section shall expire on December 31, 2017.
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(L. 2014 S.B. 672)
Expires 12-31-17
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.010 - Division to collect all state revenues, exceptions, report.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 2005
136.010. Division to collect all state revenues, exceptions, report. —
1. The division of taxation and collection shall collect all taxes, licenses and fees payable to the state, except that county collectors and collector-treasurers shall collect the state tax on tangible property, which shall be transmitted promptly to the division of taxation and collection.
2. All money payable to the state, including gifts, escheats, penalties, federal funds, and money from every other source payable to the state shall be promptly transmitted to the division of taxation and collection; provided that all such money payable to the curators of the University of Missouri, except those funds required by law or by instrument granting the same to be paid into the seminary fund of the state, is excepted herefrom, and in the case of other state educational institutions there is excepted herefrom, gifts or trust funds from whatever source, appropriations, gifts or grants from the federal government, private organizations and individuals, funds for or from student activities, farm or housing activities, and other funds from which the whole or some part thereof may be liable to be repaid to the person contributing the same, and hospital fees. All of the above excepted funds shall be reported in detail quarterly to the governor and biennially to the general assembly.
3. The director of revenue in cooperation with the state treasurer shall develop a uniform system of summary reporting on income, expenditures and balances of the excepted funds in subsection 2 of this section, and for all other funds handled by state agencies, institutions or state officials in their official duties pursuant to any law or administrative practice but not deposited with the state treasurer. Such forms shall be made available to all agencies, institutions and officials responsible for such funds. Said agencies and officials shall annually file a complete summary report on the uniform forms provided by the director of revenue by August first for the fiscal period July first to June thirtieth just passed. These reports shall be compiled by the director of revenue for inclusion in the annual report of the state treasurer and director of revenue showing balances, income, expenditures, asset value and form of all assets held by the account.
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(L. 1945 p. 1428 § 9, A. 1949 S.B. 1020, A.L. 1959 H.B. 390, A.L. 1965 p. 252, A.L. 2005 H.B. 58 merged with S.B. 210)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.030 - Duties of director of revenue.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1965
136.030. Duties of director of revenue. —
The director of revenue shall:
(1) Organize the division of taxation and collection in such manner as he may deem necessary for its most efficient operation;
(2) Make provisions for the collection of the state income tax, estate tax, motor vehicle drivers' license tax, motor vehicle registration fees, motor vehicle fuel tax, sales and use tax and all other taxes;
(3) Arrange, administer and organize the division of taxation and collection so that employees may be interchangeable in work assignment, to the end that they may be shifted within the division of taxation and collection to meet seasonal and temporary demands and that the number of such employees shall be kept to the minimum consistent with efficient operation; and
(4) Centralize all record keeping, filing, payroll and other services required by the division of taxation and collection.
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(L. 1945 p. 1428 § 16, A.L. 1947 V. I p. 479, A. 1949 S.B. 1020, A.L. 1965 p. 139)
CROSS REFERENCE:
Reimbursement of political subdivisions for loss of tax on household goods, how computed--duties of director of revenue and of state tax commission, 21.505
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.035 - Director to refund taxes, when — claim to be filed within two years of date of payment.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 2001
136.035. Director to refund taxes, when — claim to be filed within two years of date of payment. —
1. The director of revenue from funds appropriated shall refund any overpayment or erroneous payment of any tax which the state is authorized to collect. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make refunds authorized by this section or by final judgment of court.
2. The director of revenue shall refund any overpayment or erroneous payment of any tax on intangible personal property and the amount refunded shall be charged against the next apportionment to the political subdivision which was the residence or situs of the taxpayer at the time the tax was paid.
3. No refund shall be made by the director of revenue unless a claim for refund has been filed with him within two years from the date of payment. Every claim must be in writing and signed by the applicant, and must state the specific grounds upon which the claim is founded.
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(L. 1951 p. 866 § 1, A.L. 2001 H.B. 816)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.040 - Director to appoint assistants — bonds.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1947
136.040. Director to appoint assistants — bonds. —
1. The director of revenue shall employ and remove such assistants, clerks and other employees in the division of taxation and collection as the work of the division may require, within the limits of the appropriation, and to fix their compensation.
2. The director of revenue shall have the power to require that any assistants, clerks and other employees in the division of taxation and collection shall execute bond to the state of Missouri in such amount as he may determine and with sureties to be approved by him. The premium of each such bond shall be paid out of the appropriation for the department of revenue.
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(L. 1945 p. 1428 § 12, A.L. 1947 V. I p. 479)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.050 - Employees assigned to work in other departments.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1947
136.050. Employees assigned to work in other departments. —
The director of revenue may assign an employee or employees of the division of taxation and collection to discharge the duties of the division of taxation and collection in any department, institution or agency of the state, and such employee or employees shall be afforded office space and access to the records and property of the department, institution or agency used in the collection of any tax, license or fee payable to the state when approved by the director of revenue. The head of such department, institution or agency shall cooperate with and afford every necessary facility to such employee or employees in the discharge of his or their duties.
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(L. 1945 p. 1428 § 13, A.L. 1947 V. I p. 479)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.060 - Deputization of employees in other state departments — bonds.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1945
136.060. Deputization of employees in other state departments — bonds. —
1. Except as otherwise provided by law, the director of revenue may deputize any officer or employee of any department, institution or agency of the state, subject to the approval of the head of such department, institution or agency, to collect any tax, license or fee payable to the state which has heretofore been collected by such department, institution or agency. Upon being so deputized, such officer or employee shall in the name of and on behalf of the director of revenue and under such rules and regulations as the state director of revenue may prescribe collect any such tax, license or fee, provided that all moneys so collected shall be transmitted promptly to the division of taxation and collection.
2. The director of revenue may require a surety bond from any person so deputized in such amount and upon such conditions as he may deem necessary, with sureties to be approved by him. The premium of said bond shall be paid out of the appropriation for the department of revenue. The compensation of any officer or employee so deputized shall be paid by said department, institution or agency.
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(L. 1945 p. 1428 § 14)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.070 - Access to all records.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1945
136.070. Access to all records. —
The director of revenue or his agent shall have access to all records and property used in the assessment or collection of any license, tax or fee payable to the state in any department, institution or agency in which such records may be.
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(L. 1945 p. 1428 § 15)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 01 Jan 1989, see footnote
136.073. Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. —
The director of the department of revenue may enter into agreements with other states and the District of Columbia, providing for the reciprocal enforcement of the sales and use tax laws imposed by the states entering into such an agreement. Such agreement may empower the duly authorized officer of any contracting state which extends like authority to officers or employees of this state, to sue for the collection of the state's sales and use taxes in the courts of this state. In addition, the director of the department of revenue may furnish, at his discretion, any information contained in tax reports or returns or any audit thereof or the report of any investigation made with respect thereto, filed pursuant to the tax laws, to the taxing officials of any other state, the District of Columbia, the United States and the territories thereof, where such other jurisdictions grant equivalent privileges to this state and only where such information is to be used for tax purposes only.
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(L. 1988 H.B. 1054, et al. § 3)
Effective 1-1-89
2023 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.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 2001 H.B. 129)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.080 - Power to administer oaths.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 17)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.090 - Issue subpoenas — fees and mileage of witnesses.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 18)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.100 - Testimony — witnesses — subpoenas.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 19)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.105 - Fees to be deposited in state treasury.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(RSMo 1939 § 13429, A.L. 1947 V. I p. 484, A.L. 1959 H.B. 117 § 30.285)
2023 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.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 20, A.L. 1981 S.B. 288, A.L. 1999 H.B. 516, A.L. 2015 H.B. 517 & 754)
2023 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.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 21)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.130 - Monthly reports.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 22)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.140 - Accounting systems — approval by director.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 23, A.L. 1947 V. I p. 479)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.145 - Certain fees and receipts shown separately.

Title X TAXATION AND REVENUE
Chapter 136
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
*
.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 01 Jan 1984, see footnote
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.
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(L. 1945 p. 1428 § 24, A.L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.160 - Accounts and vouchers to be exhibited, when.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.170 - Delinquent accounts — penalty.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 26)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.180 - Issuance of distress warrant — failure — penalty.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 27)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.190 - Form of distress warrant.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 28)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.200 - Duty of sheriff.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 29)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.210 - Sale of property distrained.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 30)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.220 - Violation by sheriff.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 31)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.230 - Fees for collection by distress warrant — exceptions.

Title X TAXATION AND REVENUE
Chapter 136
• 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.
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(L. 1945 p. 1428 § 32)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.240 - Report of delinquents to general assembly.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1945 p. 1428 § 33)
2023 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.

Title X TAXATION AND REVENUE
Chapter 136
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.
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(L. 1978 S.B. 661)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1978
136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. —
When the administrative hearing commission or any court of competent jurisdiction issues an order to stay or suspend any action of the director of revenue with respect to the assessment or collection of any taxes, interest or penalties, the period of such stay or suspension shall not be deemed or taken as any part of the time limited for the assessment or collection of such taxes, interest or penalties.
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(L. 1978 S.B. 661)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.300 - Burden of proof in proceedings or appeal on director of revenue — when, exceptions.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 10 Oct 2014, see footnote
*136.300. Burden of proof in proceedings or appeal on director of revenue — when, exceptions. —
1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if:
(1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and
(2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records.
2. This section shall not apply to any issue with respect to the applicability of any tax credit.
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(L. 1978 S.B. 661, A.L. 1999 H.B. 516, A.L. 2014 S.B. 829)
*Effective 10-10-14, see § 21.250. S.B. 829 was vetoed June 11, 2014. The veto was overridden on September 10, 2014.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.303 - Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1999
136.303. Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. —
1. Audit findings conducted by the department of revenue shall be accompanied, upon written request by the taxpayer under audit, by a statement from the supervising auditor of the basis for such findings, including relevant statutes, regulations, case law and private letter rulings, if applicable.
2. Any taxpayer who has been determined to be an innocent spouse pursuant to Section 6015 of the Internal Revenue Code and who filed a combined state income tax return for the same taxable year shall be considered an innocent spouse for state income tax purposes, and shall be accorded the same protections and relief of liability as provided under the federal law.
3. All agents and employees of the department of revenue shall be subject to the same provisions of the Fair Debt Collections Practices Act as made applicable to the Internal Revenue Service pursuant to the Internal Revenue Service Restructuring and Reform Act of 1998. A taxpayer shall have standing to bring a civil action for damages limited to the actual economic loss, subject to appropriation, against the department of revenue in the circuit court of the county in which the taxpayer resides for any collection practice which violates these provisions.
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(L. 1999 H.B. 516)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.310 - Evidence of related federal determination admissible, when.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1978
136.310. Evidence of related federal determination admissible, when. —
Evidence of a final federal determination relating to issues raised in any proceeding before the director of revenue or upon review of the director of revenue's determination by the administrative hearing commission shall be admissible.
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(L. 1978 S.B. 661)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.350 - Citation of law.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1992
136.350. Citation of law. —
Sections 136.350 to 136.380 shall be known as the "Missouri Taxpayer's Bill of Rights".
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(L. 1992 S.B. 716)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.352 - Amount of collections due to audit, not basis of employee performance, department of revenue.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1992
136.352. Amount of collections due to audit, not basis of employee performance, department of revenue. —
The director of revenue shall ensure that the work performance of any department of revenue employee shall not be evaluated based solely upon the number or amount of assessments or collections attributable to audits of taxpayer returns.
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(L. 1992 S.B. 716)