§ 136.010 Division to collect all state revenues, exceptions, report
§ 136.030 Duties of director of revenue
§ 136.035 Director to refund taxes, when — claim to be filed within two years of date ..
§ 136.040 Director to appoint assistants — bonds
§ 136.050 Employees assigned to work in other departments
§ 136.055 Agent to collect motor vehicle taxes and issue licenses — awarding of fee ..
§ 136.060 Deputization of employees in other state departments — bonds
§ 136.070 Access to all records
§ 136.073 Sales and use taxes, reciprocal agreements authorized — records furnished ..
§ 136.076 Examination of taxpayer’s books and records, no contract for general ..
§ 136.080 Power to administer oaths
§ 136.090 Issue subpoenas — fees and mileage of witnesses
§ 136.100 Testimony — witnesses — subpoenas
§ 136.105 Fees to be deposited in state treasury
§ 136.110 Moneys received — record — deposit — audit of director’s books — promptly ..
§ 136.120 Powers of director to prescribe rules and regulations
§ 136.130 Monthly reports
§ 136.140 Accounting systems — approval by director
§ 136.145 Certain fees and receipts shown separately
§ 136.150 Attorney general and prosecutors to provide assistance — collection fee on ..
§ 136.160 Accounts and vouchers to be exhibited, when
§ 136.170 Delinquent accounts — penalty
§ 136.180 Issuance of distress warrant — failure — penalty
§ 136.190 Form of distress warrant
§ 136.200 Duty of sheriff
§ 136.210 Sale of property distrained
§ 136.220 Violation by sheriff
§ 136.230 Fees for collection by distress warrant — exceptions
§ 136.240 Report of delinquents to general assembly
§ 136.245 Legal counsel for director of revenue before administrative hearing commission
§ 136.255 Period of stay or suspension not part of time limits for assessment or ..
§ 136.300 Burden of proof in proceedings or appeal on director of revenue — when, ..
§ 136.303 Audit, supporting statement on request by taxpayer, content — innocent ..
§ 136.310 Evidence of related federal determination admissible, when
§ 136.315 Litigation expenses may be allowed in certain tax cases, when, definitions, ..
§ 136.350 Citation of law
§ 136.352 Amount of collections due to audit, not basis of employee performance, ..
§ 136.355 Statement of taxpayer rights, director to compile, contents — distribution
§ 136.357 Postal error cause for late return, no penalty assessed
§ 136.360 Electronic transmission, adequate service on director, when
§ 136.362 Advisory opinion to director, tax liability — taxpayer may obtain
§ 136.365 Appeal, taxpayer’s right to, notice to be given, when
§ 136.370 Employee error, cause of late return — no penalty to taxpayer, when
§ 136.375 Fair and consistent application of Missouri tax laws
§ 136.380 Identification number of department employee provided to taxpayer, when
§ 136.400 Excess revenue, certification
§ 136.405 Annual return defined — the filing of amended return after certain date not ..
§ 136.450 Study commission established, members, vacancies, meetings — duties and ..
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Terms Used In Missouri Laws > Chapter 136 - Collection of State Taxes

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Heretofore: means any time previous to the day when the statute containing it takes effect. See Missouri Laws 1.020
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Quorum: The number of legislators that must be present to do business.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • 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
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes such district and territories. See Missouri Laws 1.020
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.