Missouri Laws 301.350 – Books and records, motor vehicles — audit by state auditor, when
1. Upon receipt of an application for registration of a motor vehicle, trailer, manufacturer or dealer, as provided in this chapter, the director of revenue shall file such application and register such motor vehicle, trailer, manufacturer or dealer, together with the facts stated in the application, under a distinctive number assigned to such motor vehicle, trailer, manufacturer or dealer. Separate records shall be kept as follows:
(1) Motor vehicles registered by owners;
Terms Used In Missouri Laws 301.350
- Dealer: any person, firm, corporation, association, agent or subagent engaged in the sale or exchange of new, used or reconstructed motor vehicles or trailers. See Missouri Laws 301.010
- director of revenue: the director of the department of revenue. See Missouri Laws 301.010
- Manufacturer: any person, firm, corporation or association engaged in the business of manufacturing or assembling motor vehicles, trailers or vessels for sale. See Missouri Laws 301.010
- Motor vehicle: any self-propelled vehicle not operated exclusively upon tracks, except farm tractors and electric bicycles. See Missouri Laws 301.010
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
- Trailer: any vehicle without motive power designed for carrying property or passengers on its own structure and for being drawn by a self-propelled vehicle, except those running exclusively on tracks, including a semitrailer or vehicle of the trailer type so designed and used in conjunction with a self-propelled vehicle that a considerable part of its own weight rests upon and is carried by the towing vehicle. See Missouri Laws 301.010
- Vehicle: any mechanical device on wheels, designed primarily for use, or used, on highways, except motorized bicycles, electric bicycles, vehicles propelled or drawn by horses or human power, or vehicles used exclusively on fixed rails or tracks, or cotton trailers or motorized wheelchairs operated by handicapped persons. See Missouri Laws 301.010
(2) Commercial motor vehicles;
(3) Trailers;
(4) Motorcycles and motor tricycles;
(5) Autocycles;
(6) Manufacturers and dealers.
2. The director of revenue may keep such other classifications and records as he may deem necessary and may enter contracts or agreements or otherwise make arrangements for computerized access to odometer and title information.
3. All of such books and records shall be kept open to public inspection during reasonable business hours.
4. The governor may cause the records of the department of revenue to be audited by the state auditor at any time.