Section 149.170 – Filing of return, remittance of amounts, required, when — rules — maintenance of records.
Effective – 31 Dec 1994 149.170. Filing of return, remittance of amounts, required, when — rules — maintenance of records. — 1. Each person responsible for the payment of the taxes levied in section 149.160 shall file a return and remit amounts owed monthly to the director of revenue on or before the fifteenth day […]
Section 149.180 – Rules and regulations, procedure.
Effective – 28 Aug 1995 149.180. Rules and regulations, procedure. — The director shall promulgate reasonable rules and regulations providing for the refund of taxes paid under section 149.170 which are later determined to not be owed to the state. No rule or portion of a rule promulgated under the authority of sections 149.170 to […]
Section 149.190 – Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.
Effective – 01 Oct 1993 149.190. Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty. — 1. If the director is not satisfied that the report filed or the amount of tax paid is accurate, he may, […]
Section 149.192 – Preemption.
Effective – 01 Oct 1993 149.192. Preemption. — The general assembly hereby occupies and preempts the entire field of legislation increasing the taxation of cigarettes and tobacco products to the complete exclusion of any order, ordinance or regulation by any political subdivision of this state. Any future orders, ordinances or regulations in this field shall […]
Section 149.015 – Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.
Effective – 01 Jul 2006, 2 histories 149.015. Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution. — 1. A tax shall be levied upon the sale of cigarettes at an amount equal to eight and one-half mills per cigarette, until […]
Section 149.021 – Compensation to wholesaler for affixing stamps — metering machines authorized.
Effective – 28 Aug 1982 149.021. Compensation to wholesaler for affixing stamps — metering machines authorized. — 1. For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes before making a sale of the cigarettes, each wholesaler purchasing stamps from the director as […]
Section 149.025 – Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.
Effective – 28 Aug 1986 149.025. Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies. — 1. Any wholesaler desiring to purchase stamps or meter units on a deferred payment basis shall file with the director a bond in an amount […]
Section 149.031 – Refunds or exchange for stamps, when made.
Effective – 28 Aug 1974 149.031. Refunds or exchange for stamps, when made. — The director shall make a refund or exchange new stamps for any stamps which are damaged, or for stamps which have been affixed to packages of cigarettes returned to factories, sold or shipped into another state for sale or use there […]
Section 149.035 – Wholesaler’s license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.
Effective – 01 Oct 1993 149.035. Wholesaler’s license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review. — 1. Every wholesaler of cigarettes or tobacco products in this state, as a condition of carrying on such business, shall annually, on or before February fifteenth […]
Section 149.041 – Records to be kept — reports to be filed by wholesaler.
Effective – 28 Aug 1974 149.041. Records to be kept — reports to be filed by wholesaler. — 1. Every manufacturer, wholesaler and retailer subject to the provisions of the tax levied hereunder shall keep in Missouri accurate records covering the business carried on and shall for three years, and more if so required by […]