Effective – 28 Aug 1945 138.190. Creation of state tax commission — term of office. — There is hereby created within the state department of revenue a commission to be known and designated as the “State Tax Commission”. The director of revenue shall have no supervision, authority or control over such actions or decisions of […]
Effective – 28 Aug 1959 138.200. Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. — 1. Each commissioner shall be a qualified voter and taxpayer and resident of the state for at least five years next preceding his appointment. At all times the state tax […]
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 […]
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, […]
Effective – 28 Aug 1984 138.230. Compensation and expenses. — Each commissioner shall annually receive thirty-eight thousand five hundred dollars plus any salary adjustment provided pursuant to section 105.005 as compensation for his services, and reasonable traveling and other expenses actually paid and necessary to the performance of the duties of his office. ——– (RSMo […]
Effective – 28 Aug 1984 138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties. — 1. The commission shall conduct seminars for its area supervisors and field representatives, both in its office in Jefferson City and in various parts of the state, in order to ascertain the best methods for […]
Effective – 28 Aug 1945 138.240. Quorums — hearings — decisions. — 1. The commissioners appointed under sections 138.190 to 138.490 shall, within ten days after their appointment, meet at their offices in Jefferson City and enter upon the duties of their office. 2. A majority of such commission shall, at all times, constitute a […]
Effective – 28 Aug 1945 138.250. Location of office. — The state tax commission and the members thereof shall be furnished with appropriate quarters in Jefferson City, together with suitable equipment, furniture and supplies. ——– (RSMo 1939 § 11019, A.L. 1945 p. 1805 § 6) Prior revisions: 1929 § 9830; 1919 § 12839
Effective – 28 Aug 1973 138.260. Secretary, appointment, duties — compensation, how set. — 1. The commission shall appoint an administrative secretary who shall serve at the pleasure of the commission. The administrative secretary shall keep full and true records of all proceedings of the commission and copies of all rules, regulations, decisions and orders […]
Effective – 28 Aug 1945 138.280. Employment of clerical help. — The commission may employ such clerical and other assistance as may be necessary within the appropriations made therefor by the general assembly. ——– (RSMo 1939 § 11021, A.L. 1945 p. 1805 § 7) Prior revisions: 1929 § 9848; 1919 § 12841
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
Effective – 28 Aug 1949 138.370. Examination of witnesses and books. — 1. The commission shall have power to examine witnesses under oath. Any member of the commission is hereby empowered to administer oaths. 2. The commission, or any member, or authorized representative thereof, shall have the right to examine books, papers or accounts of […]
Effective – 28 Aug 2008 138.380. Duties and powers of commission. — It shall be the duty of the state tax commission, and the commissioners shall have authority, to perform all duties enumerated in this section and such other duties as may be provided by law: (1) To raise or lower the assessed valuation of […]
