Section 138.290 – Agents, appointed, when — compensation, how provided.
Effective – 28 Aug 1980 138.290. Agents, appointed, when — compensation, how provided. — 1. For the purpose of making any investigation, or the performance of other duties with regard to any matters relating to taxation, the commission may appoint by an order in writing an agent, or agents, whose duties shall be prescribed in […]
Section 138.300 – Powers of agents.
Effective – 28 Aug 1959 138.300. Powers of agents. — In the discharge of his duties an agent has all the powers of an inquisitional nature granted in sections 138.190 to 138.490 to the commission and all powers lawful throughout the state given by law to a notary public relative to depositions. ——– (RSMo 1939 […]
Section 138.310 – Agent to conduct investigations — advisory recommendations.
Effective – 28 Aug 1945 138.310. Agent to conduct investigations — advisory recommendations. — 1. The commission may conduct a number of investigations contemporaneously through different agents, and may delegate to an agent the taking of all testimony bearing upon any investigation or hearing. 2. The decision of the commission shall be based upon its […]
Section 138.320 – Forms and instructions.
Effective – 28 Aug 1945 138.320. Forms and instructions. — It shall be the duty of the state tax commission to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions for carrying this chapter into effect; and all such […]
Section 138.330 – Seal for commission — attestation of records — evidence — custodian of seal.
Effective – 28 Aug 1945 138.330. Seal for commission — attestation of records — evidence — custodian of seal. — 1. The commission shall have an official seal with the words “State Tax Commission” arranged in a circle outside the seal of the state. 2. All process or certificates issued or given by the commission […]
Section 138.340 – Commission cannot fix rate of levy.
Effective – 28 Aug 1945 138.340. Commission cannot fix rate of levy. — 1. The commission shall have no power to fix the rate of levy for the state or any political or municipal subdivision thereof, nor shall the commission have any power or authority to supervise the fixing of any tax levied or to […]
Section 138.350 – Public meetings — access to records — certification of documents.
Effective – 28 Aug 1949 138.350. Public meetings — access to records — certification of documents. — 1. All regular sessions of the commission shall be held at the office of the commission in Jefferson City. The commission may from time to time at its discretion hold meetings for the accommodation of the public at […]
Section 138.360 – Issuance of subpoenas — fees — costs.
Effective – 28 Aug 1949 138.360. Issuance of subpoenas — fees — costs. — 1. The commission may subpoena witnesses. All subpoenas shall be signed and issued by a commissioner or by the secretary of the commission, and shall extend to all parts of the state, and may be served by any person authorized to […]
Section 138.210 – Oath of office.
Effective – 28 Aug 1945 138.210. Oath of office. — Before entering upon the duties of his office, each commissioner shall take and subscribe to the following oath: State of Missouri, ) ) -ss County of ______ ) I, ______, do solemnly swear that I will support the Constitution of the United States and the […]
Section 138.220 – Bond — amount.
Effective – 28 Aug 1945 138.220. Bond — amount. — Before entering upon the discharge of his official duty, each member of the commission shall execute a bond payable to the state of Missouri in the penal sum of ten thousand dollars, to be approved by the governor, for the faithful discharge of official duties, […]