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 […]
Section 136.352 – Amount of collections due to audit, not basis of employee performance, department of revenue.
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 […]
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 […]
Section 136.355 – Statement of taxpayer rights, director to compile, contents — distribution.
Effective – 28 Aug 1992 136.355. Statement of taxpayer rights, director to compile, contents — distribution. — 1. The director of revenue shall compile a statement of taxpayer’s rights applicable to taxes imposed under the provisions of chapters 143 and 144 and for any other taxes which the director determines such a statement would be […]
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 […]
Section 136.357 – Postal error cause for late return, no penalty assessed.
Effective – 28 Aug 1992 136.357. Postal error cause for late return, no penalty assessed. — For purposes of the timely payment of any taxes imposed under the provisions of law and collected by the director of revenue, no additional tax or penalty shall be imposed on any taxpayer or other person or entity lawfully […]
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)
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 […]