193 opinions issued in 1973.
Opinion No. 42-73 — TAXATION (INCOME).; CONSTITUTIONAL LAW.
Jan 29, 1973
A taxpayer who has a fiscal period which includes any part of 1972 and a part of 1973 may determine his tax and taxable income pursuant to the provisions of Sections 143.011 to 143.996, Senate Bill No. 549, Second Regular Session, General Assembly, if he files an election to that effect with the Director of Revenue as provided in Section B of such Senate Bill.
Opinion No. 26-73 — CIRCUIT CLERK.; FEES.; COSTS.
Jan 24, 1973
If a rule of the circuit court requires a deposit to secure a fee of the circuit clerk in civil cases specified in Section 483.540 (H.C.S. S.B. No. 496, General Assembly, Second Regular Session) and the charge has accrued, fifty percent of the clerk's fee must be paid to the director of revenue each month and fifty percent to the county. If a rule of the court does not expressly allocate the deposit, the distribution of the clerk's fees is to be made after the liability for costs has been established and the costs collected in whole or in part. If, when liability has been established, accrued costs cannot be collected in full, charges not having any statutory priority or not allocated under court rule should be prorated.
Opinion No. 78-73
Jan 23, 1973
Opinion letter to the Honorable William A. Peterson