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 […]
Section 149.045 – Common carriers and warehousemen, duties of — damaged cigarettes, how handled.
Effective – 28 Aug 1974 149.045. Common carriers and warehousemen, duties of — damaged cigarettes, how handled. — 1. The right of a common carrier in this state to carry unstamped cigarettes shall not be affected by this chapter. However, should any common carrier sell cigarettes to its passengers while being carried in this state, […]
Section 149.051 – Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.
Effective – 28 Aug 1986 149.051. Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. — 1. Any person who fails to affix the stamps within the time and manner required of him under the provisions of this chapter shall pay, as a part of the tax imposed hereunder, a […]
Section 149.055 – Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.
Effective – 28 Aug 1974 149.055. Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure. — 1. All unstamped cigarettes upon which taxes are imposed by this chapter which shall be found in the possession, custody, or control of any person, for the purpose of […]
Section 148.670 – Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion.
Effective – 25 May 1982 148.670. Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion. — The director of revenue shall annually, on or before the fifteenth day of December, return all savings association and credit union taxes collected, less two percent thereof […]
Section 148.680 – Hearing procedure on disputed amount — appeal.
Effective – 25 May 1982 148.680. Hearing procedure on disputed amount — appeal. — In the event the tax due by the taxpayer shall not fairly represent the extent of the taxpayer’s business in this state, the taxpayer may petition for or the director of revenue may require, in respect to any part of the […]
Section 148.690 – First taxable year, when, how computed.
Effective – 25 May 1982 148.690. First taxable year, when, how computed. — Each association and credit union organized under the laws of this state and each association organized under the laws of the United States to be located in Missouri, with the date of its certificate of incorporation, or the date of the completion […]
Section 148.700 – Rules and regulations, authority to promulgate, procedure — taxpayer’s reports subject to inspection, confidentiality requirement.
Effective – 28 Aug 1996 148.700. Rules and regulations, authority to promulgate, procedure — taxpayer’s reports subject to inspection, confidentiality requirement. — The director shall prescribe and publish all needed rules and regulations necessary for the enforcement of sections 148.610 to 148.700. Insofar as feasible, as may be determined by the director, such rules and […]
Section 148.710 – Violations, penalties.
Effective – 25 May 1982 148.710. Violations, penalties. — The same penalties shall be assessed against delinquent taxpayers under the provisions of sections 148.610 to 148.700 as are provided by sections 143.911, 143.921, and 143.931 relating to income taxes. ——– (L. 1982 H.B. 949 & 1350) Effective 5-25-82
Section 148.720 – Corporate income tax reduction, when.
Effective – 28 Aug 2018 148.720. Corporate income tax reduction, when. — 1. For all tax years beginning in a calendar year in which there is a reduction in the rate of tax imposed under section 143.071, there shall be a corresponding and proportional reduction in the rate of tax imposed under sections 148.030, 148.140, […]