Title X — TAXATION AND REVENUE

148.450. Notices, how given. — Whenever by this law an officer is required to give any notice to a company, the same may be given by mailing the same, postage prepaid, addressed to the company at its home office, or to the secretary, general agent or chief officer thereof in the …

148.460. Penalties for violations by agents. — Any person or persons who shall in this state act or assume to act as agent for any company whose authority to do business in this state has been suspended or revoked under sections 148.310 to 148.461, while such suspension or revoca…

148.461. Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. — In any legal contest concerning the amount of tax under sections 148.320, 148.340, and 148.370 for a calendar year, the quarterly installments for the following year shall c…

148.540. Association and members, levy and collection — exclusiveness of tax. — Farmers' cooperative credit associations, organized under an Act of Congress known as the Farm Credit Act of 1933 (12 U.S.C.A. § 1131 et seq.), for the extension of agricultural credit to their member…

148.541. Delinquent taxes, interest. — If any tax due pursuant to section 148.540 is not paid when due, the association shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from and after such date until paid. ­­-------- (L. 1986 …

148.610. Definitions. — For the purposes of sections 148.610 to 148.700, providing for the taxation of credit unions and savings and loan associations, the following terms mean: (1) "Association", a savings and loan association or building and loan association organized under the…

148.620. Annual tax on net income, rate — credits allowed, exceptions. — 1. Every taxpayer shall be subject to an annual tax for the privilege of exercising its corporate franchises within the state according to and measured by its net income for the preceding year. 2. The rate o…

148.630. Net income and gross income defined — deductions authorized — net income computation — business activity taxable in another state, apportionment, manner — property factor defined — payroll factor defined — receivables factor defined — deposits factor defined. — 1. "Gross…

148.640. Return filed when — extension of time granted when — interest due on late filing, rate. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns u…

148.650. Payment of tax due when — excess payment, credit allowed — delinquent, interest charged. — 1. The tax imposed by this chapter shall be due and payable upon the last day upon which a return must be filed under section 148.640. 2. Upon the filing of such return the full am…

148.655. Tax credit allowed for S corporation shareholders of associations, amount. — Subchapter S corporation shareholders of an association required to pay franchise taxes under section 148.620 may take a tax credit against such shareholder's state income tax return, as provide…

148.657. Tax credit allowed for S corporation shareholders of credit institutions, amount. — Subchapter S corporation shareholders of a credit institution required to pay franchise taxes under section 148.140 may take a tax credit against such shareholder's state income tax retur…

148.660. Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation. — The director of revenue shall deposit promptly all funds received by him in payment of the tax imposed by sections 148.610 to 1…

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 un…

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 t…

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…

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. In…

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) Effecti…

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 1…

149.011. Definitions. — As used in this chapter, unless the context requires otherwise, the following terms mean: (1) "Cigar", any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor; (2) "Cigarette", an item manufactured of tobacco or any subs…

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 such time as the general assem…

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 wh…

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 bo…

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 us…

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, shal…

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 …

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…

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…

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 pers…

149.061. Sales on military reservations taxable, exceptions — federal government exempt, when. — 1. All wholesalers are hereby required to affix tax stamps to each package of cigarettes sold to civilian clubs or other social organizations located within the confines of a United S…

149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund. — All taxes collected pursuant to this chapter, except for those portions required to be deposited in the fair share fund or the health initiatives fund, shall be deposited in the state treasury…

149.071. Fraudulent activity relative to tax stamps a felony — penalty. — Any person who shall, without the authorization of the director of revenue, make or manufacture, or who shall falsely or fraudulently forge, counterfeit, reproduce, restore, or process any stamp, impression…

149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty. — 1. No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or re…

149.081. Violation not otherwise specified a misdemeanor, penalty. — A person who violates any provision of this chapter for which no criminal penalty is otherwise provided shall be guilty of a misdemeanor and, upon conviction, shall be punished by confinement in the county jail …

149.082. Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. — 1. In addition to the tax imposed in section 149.015, there is hereby imposed a tax upon the sale of cigarettes equal to that portion of the federal excise tax on cigarettes which i…

149.160. Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. — 1. A tax is levied upon the first sale of tobacco products, other than cigarettes, within the state. The tax on tobacco products shall be at the rate of …

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 fi…

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 auth…

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 …

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 futu…

149.200. Illegal activities related to cigarettes and cigarette labeling — penalty. — 1. It is unlawful for any person to: (1) Sell or distribute in this state, to acquire, hold, own, possess or transport for sale or distribution in this state, or to import, or cause to be import…

149.203. Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. — 1. The director may revoke or suspend the license or licenses of any wholesaler pursuant to the procedures set forth in section 149.035 upon finding a v…

149.206. Violation deemed unlawful trade practice. — A violation of sections 149.200 to 149.215 shall constitute an unlawful trade practice as provided in section 407.020 and in addition to any remedies or penalties set forth in sections 149.200 to 149.215, shall be subject to an…

149.212. Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. — Sections 149.200 to 149.215 shall be enforced by the director provided, that at the request of the director or the director's duly a…

149.215. Severability clause. — If any provision of sections 149.200 to 149.212 is held invalid, the remainder of such sections shall not be affected. ­­-------- (L. 2001 H.B. 381, A.L. 2002 S.B. 1266)

150.010. Merchant defined. — 1. Every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that…

150.013. Motor vehicle terms defined. — 1. As used in sections 150.010 to 150.015, unless the context clearly requires otherwise, the following terms mean: (1) "Dealer", any person, firm, corporation, copartnership or association of persons or their agents or subagents engaged in…

150.015. Revocation or suspension of dealer's license, when. — The director of revenue shall have the power to revoke or suspend the license of any dealer who willfully fails or refuses to affix the tax stamps herein provided to the application for title in the manner provided in…

150.020. Term merchant construed. — The term "merchant", as used in sections 150.010 to 150.290, shall be construed to include all merchants, commission merchants, grocers, manufacturers and dealers in drugs and medicines, except physicians for medicines used in their practice, w…

150.030. Farmer not merchant. — Any farmer residing in this state who shall grow or process any article of farm produce or farm products on his farm is hereby authorized and permitted to vend, retail or wholesale said products, free from license, fee or taxation from any county o…