Title X, TAXATION AND REVENUE

135.963. Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor's duties. — 1. Improvements made to real property as such term is defined…

135.967. Tax credit allowed, duration — prohibition on receiving other tax credits — limitations on issuance of tax credits — cap — eligibility of certain expansions — employee calculations — computation of credit — flow-through tax treatments — credits may be claimed, when — cer…

135.968. Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure. — 1. A taxpayer who establishes a megaproject, approved by the department, within an enhanced enterprise zone shall, in exchange for t…

135.970. Rulemaking authority. — The department may adopt such rules, statements of policy, procedures, forms, and guidelines as may be necessary to carry out the provisions of sections 135.950 to 135.970. Any rule or portion of a rule, as that term is defined in section 536.010,…

135.973. Eligibility of existing enterprise zones. — After January 1, 2007, all enterprise zones designated before January 1, 2006, shall be eligible to receive the tax benefits under sections 135.950 to 135.970. ­­-------- (L. 2004 S.B. 1155 § 135.1078)

135.980. No restriction by ballot permitted for certain businesses with NAIC code — expiration date. — 1. As used in this section, the following terms shall mean: (1) "NAICS", the classification provided by the most recent edition of the North American Industry Classification Sys…

136.010. Division to collect all state revenues, exceptions, report. — 1. The division of taxation and collection shall collect all taxes, licenses and fees payable to the state, except that county collectors and collector-treasurers shall collect the state tax on tangible proper…

136.030. Duties of director of revenue. — The director of revenue shall: (1) Organize the division of taxation and collection in such manner as he may deem necessary for its most efficient operation; (2) Make provisions for the collection of the state income tax, estate tax, moto…

136.035. Director to refund taxes, when — claim to be filed within two years of date of payment. — 1. The director of revenue from funds appropriated shall refund any overpayment or erroneous payment of any tax which the state is authorized to collect. The general assembly shall …

136.040. Director to appoint assistants — bonds. — 1. The director of revenue shall employ and remove such assistants, clerks and other employees in the division of taxation and collection as the work of the division may require, within the limits of the appropriation, and to fix…

136.050. Employees assigned to work in other departments. — The director of revenue may assign an employee or employees of the division of taxation and collection to discharge the duties of the division of taxation and collection in any department, institution or agency of the st…

136.055. Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when. — 1. Any person who is selected or appointed by the state director of revenue as provided in subsection 2 of this section to act as an agent of the departme…

136.060. Deputization of employees in other state departments — bonds. — 1. Except as otherwise provided by law, the director of revenue may deputize any officer or employee of any department, institution or agency of the state, subject to the approval of the head of such departm…

136.070. Access to all records. — The director of revenue or his agent shall have access to all records and property used in the assessment or collection of any license, tax or fee payable to the state in any department, institution or agency in which such records may be. ­­-----…

136.073. Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. — The director of the department of revenue may enter into agreements with other states and the District of Columbia, providing for the reciprocal enforcement of …

136.076. Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section. — 1. Neither this state nor any county of this state shall enter …

136.080. Power to administer oaths. — The director of revenue and the employees of the division of taxation and collection designated by him shall have the power to administer oaths or affirmations and to take testimony in the conduct of the division. ­­-------- (L. 1945 p. 1428 …

136.090. Issue subpoenas — fees and mileage of witnesses. — 1. The director of revenue shall have the power to issue subpoenas for the purpose of requiring attendance and testimony and for the purpose of requiring production of designated books, records and papers in connection w…

136.100. Testimony — witnesses — subpoenas. — 1. The director of revenue may invoke the aid of the circuit court of any county of the state of Missouri, or of the city of St. Louis, having jurisdiction over such witness in requiring the attendance and testimony of such witness an…

136.105. Fees to be deposited in state treasury. — All fees received by the director of revenue for services to be performed by the secretary of state or the state auditor shall be deposited in the state treasury to the credit of the general revenue fund. ­­-------- (RSMo 1939 § …

136.110. Moneys received — record — deposit — audit of director's books — promptly defined. — 1. The director of revenue shall promptly record all sums of money collected or received by the director and shall immediately thereafter deposit the same with the state treasurer, exclu…

136.120. Powers of director to prescribe rules and regulations. — The director of revenue shall have the power to prescribe such rules and regulations, not inconsistent with other provisions of law, as may be necessary to the efficient conduct of the division of taxation and coll…

136.130. Monthly reports. — The director of revenue shall publish monthly reports which shall include statistical information of all revenue received by the division of taxation and collection from each tax, license or fee collected by the division of taxation and collection. ­­-…

136.140. Accounting systems — approval by director. — The director of revenue shall maintain such accounting systems in his office as may be required to show receipts upon each kind or type of tax, license or fee which is collected by the division of taxation and collection. Such…

136.145. Certain fees and receipts shown separately. — State fiscal reports shall show separately the amount of fees and receipts as reported and deposited in individual funds herein abolished*. ­­-------- (L. 1965 p. 136 § 5) *Funds abolished are those listed in S.B. 15 § l (L. …

136.150. Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution. — The attorney general shall furnish legal advice to the director of revenue. He shall commence legal proceedings and conduct legal actions for t…

136.160. Accounts and vouchers to be exhibited, when. — All officers and others bound by law to pay money directly to the director of revenue or the department of revenue shall exhibit their accounts and vouchers to the director of revenue on or before the thirty-first day of Dec…

136.170. Delinquent accounts — penalty. — If any of the persons mentioned in section 136.160 shall fail to pay the amounts so found due to the director of revenue after settlement and adjustment thereof, and after agreement thereto as for an account stated, within thirty days aft…

136.180. Issuance of distress warrant — failure — penalty. — The director of revenue shall, immediately after such delinquency shall occur, issue a warrant of distress against such delinquent and his sureties, directed to the sheriff of the proper county, or if he shall be disqua…

136.190. Form of distress warrant. — The distress warrant may be in the following form: State of Missouri, ss. The state of Missouri to the ______ of the county of ______, greeting: Whereas, ______, the collector of revenue of the county of ______ aforesaid, for the year of our L…

136.200. Duty of sheriff. — Such sheriff shall, without delay, levy and collect the same, together with the penalties and forfeitures stated in the writ, by sale of the goods and chattels and real estate of such delinquent. ­­-------- (L. 1945 p. 1428 § 29)

136.210. Sale of property distrained. — Property distrained shall be advertised and sold in such manner and at such time as is prescribed by law for advertising and selling property by virtue of a writ of fieri facias; and the sum collected shall be accounted for and paid to the …

136.220. Violation by sheriff. — The officer to whom any distress warrant shall be delivered, and his sureties, shall be liable for the same causes, and in the same manner, and to the same extent, and with like effect, in all respects, as far as the same may be applicable, for re…

136.230. Fees for collection by distress warrant — exceptions. — The officer collecting money by virtue of a distress warrant shall receive such fees for paying the same to the director of revenue as are allowed by law to collectors for the same service; provided, that the provis…

136.240. Report of delinquents to general assembly. — The director of revenue shall report to the general assembly, during the first week of each regular session, a list of all collectors of the revenue and other holders of public money whose accounts have remained unsettled for …

136.245. Legal counsel for director of revenue before administrative hearing commission. — When the director of revenue is a party to any proceedings before the administrative hearing commission, he may be represented by legal counsel from the department of revenue. ­­-------- (L…

136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. — When the administrative hearing commission or any court of competent jurisdiction issues an order to stay or suspend any action of the director of revenue…

*136.300. Burden of proof in proceedings or appeal on director of revenue — when, exceptions. — 1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in f…

136.303. Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. — 1. Audit findings conducted by the department of revenue shall be accompanied, upon written request by the taxpayer under aud…

136.310. Evidence of related federal determination admissible, when. — Evidence of a final federal determination relating to issues raised in any proceeding before the director of revenue or upon review of the director of revenue's determination by the administrative hearing comm…

136.315. Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced. — 1. As used in this section the following terms shall mean: (1) "Party", a natural person or sole proprietorship with a Missouri adjusted gross income…

136.350. Citation of law. — Sections 136.350 to 136.380 shall be known as the "Missouri Taxpayer's Bill of Rights". ­­-------- (L. 1992 S.B. 716)

136.352. Amount of collections due to audit, not basis of employee performance, department of revenue. — The director of revenue shall ensure that the work performance of any department of revenue employee shall not be evaluated based solely upon the number or amount of assessmen…

136.355. Statement of taxpayer rights, director to compile, contents — distribution. — 1. The director of revenue shall compile a statement of taxpayer's rights applicable to taxes imposed under the provisions of chapters 143 and 144 and for any other taxes which the director det…

136.357. Postal error cause for late return, no penalty assessed. — For purposes of the timely payment of any taxes imposed under the provisions of law and collected by the director of revenue, no additional tax or penalty shall be imposed on any taxpayer or other person or entit…

136.360. Electronic transmission, adequate service on director, when. — Whenever a notice is required to be sent by United States mail to be served on the director of revenue, an electronic transmission known as a "fax" shall be adequate notice by a taxpayer if otherwise timely s…