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 […]
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 […]
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)
Section 136.255 – Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
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 […]
Section 136.300 – Burden of proof in proceedings or appeal on director of revenue — when, exceptions.
Effective – 10 Oct 2014 *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 […]
Section 136.303 – Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.
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 […]
Section 136.310 – Evidence of related federal determination admissible, when.
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. ——– (L. 1978 S.B. 661)
Section 136.315 – Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.
Effective – 01 Jan 1984 136.315. Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced. — 1. As used in this section the following terms shall mean: (1) “Party”, a natural person or sole proprietorship with a Missouri adjusted gross income of less than seventy-five […]
Section 136.350 – Citation of law.
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”. ——– (L. 1992 S.B. 716)
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 […]