8,473 official opinions issued by the Missouri Attorney General.
Opinion No. 217-76
Nov 4, 1976
Opinion letter to the Honorable Donald L. Manford
Opinion No. 76-76 — TAXATION (SALES & USE).
Oct 27, 1976
The Missouri Director of Revenue is not authorized to impose penalties and/or interest in addition to sales or use tax as provided in the sales tax statutes, Sections 144.010 to 144.510, RSMo 1969, on those individuals who fail to apply for a certificate of ownership on a newly acquired automobile within thirty days from the date of purchase, as required by Section 301.190, RSMo 1969. The only penalty collectible, if the certificate of ownership is not applied for within thirty days from the date of purchase, is that provided for in Section 301.190(3), RSMo, i.e., a penalty of five dollars for each month or fraction of a month of delinquency not to exceed twenty-five dollars.
Opinion No. 22-76
Oct 26, 1976
Opinion letter to Mr. Michael D. Garrett
Opinion No. 211-76
Oct 26, 1976
Opinion letter to the Honorable Vernon Betz