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- Mo. Rev. Stat. § 135.713 · Educational assistance organization contribution tax credit — amount, procedure — effective, when.
- Mo. Rev. Stat. § 135.714 · Educational assistance organization duties — annual audit — duties of state treasurer — information to be posted on state treasurer's website.
- Mo. Rev. Stat. § 135.715 · Tax credit, cumulative amount — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition.
- Mo. Rev. Stat. § 135.716 · Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys.
- Mo. Rev. Stat. § 135.719 · Rulemaking authority.
- Mo. Rev. Stat. § 135.750 · Tax credit for qualified motion media production projects (Show MO Act) — definitions — application — cap — transfer of credits — rulemaking — sunset provision — contingent termination date.
- Mo. Rev. Stat. § 135.753 · Entertainment industry jobs act, tax credit — definitions — amount — transfer of credits — conditions and limitations — cap — rulemaking — sunset provision — contingent termination date.
- Mo. Rev. Stat. § 135.766 · Tax credit for guaranty fee paid by small businesses, when.
- Mo. Rev. Stat. § 135.772 · High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision.
- Mo. Rev. Stat. § 135.775 · Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision.
- Mo. Rev. Stat. § 135.778 · Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision.
- Mo. Rev. Stat. § 135.800 · Citation — definitions.
- Mo. Rev. Stat. § 135.802 · Information required to be submitted with tax credit applications — certain information required for specific tax credits — rulemaking authority — requirements to apply to certain recipients, when — duties of agencies.
- Mo. Rev. Stat. § 135.803 · Ineligibility based on conflict of interest, when.
- Mo. Rev. Stat. § 135.805 · Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available for review — effective date — names of recipients to be made public.
- Mo. Rev. Stat. § 135.810 · Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority.
- Mo. Rev. Stat. § 135.815 · Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of.
- Mo. Rev. Stat. § 135.825 · Tracking system for tax credits required — exception — rulemaking authority.
- Mo. Rev. Stat. § 135.830 · Tax credit accountability act of 2004 to be in addition to existing tax laws.
- Mo. Rev. Stat. § 135.950 · Definitions.
- Mo. Rev. Stat. § 135.953 · Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria.
- Mo. Rev. Stat. § 135.957 · Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.
- Mo. Rev. Stat. § 135.960 · Public hearing required — ordinance requirements — expiration date — annual report.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 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 — certificates — refunds — verification procedures.
- Mo. Rev. Stat. § 135.968 · Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure.
- Mo. Rev. Stat. § 135.970 · Rulemaking authority.
- Mo. Rev. Stat. § 135.973 · Eligibility of existing enterprise zones.
- Mo. Rev. Stat. § 135.980 · No restriction by ballot permitted for certain businesses with NAIC code — expiration date.
- Mo. Rev. Stat. § 135.1125 · Definitions — tax credit, amount — application — rulemaking authority — sunset provision.
- Mo. Rev. Stat. § 135.1150 · Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority.
- Mo. Rev. Stat. § 135.1180 · Citation of law — definitions — tax credit, amount, procedure — rulemaking authority.
- Mo. Rev. Stat. § 135.1210 · Railroad track expenditures tax credit — definitions — eligibility — amount, procedure — report — rules — sunset provision.
- Mo. Rev. Stat. § 135.1610 · Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision.
- Mo. Rev. Stat. § 135.1670 · Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date.
- Mo. Rev. Stat. § 136.010 · Division to collect all state revenues, exceptions, report.
- Mo. Rev. Stat. § 136.030 · Duties of director of revenue.
- Mo. Rev. Stat. § 136.035 · Director to refund taxes, when — claim to be filed within two years of date of payment.
- Mo. Rev. Stat. § 136.040 · Director to appoint assistants — bonds.
- Mo. Rev. Stat. § 136.050 · Employees assigned to work in other departments.
- Mo. Rev. Stat. § 136.055 · Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.
- Mo. Rev. Stat. § 136.060 · Deputization of employees in other state departments — bonds.
- Mo. Rev. Stat. § 136.070 · Access to all records.
- Mo. Rev. Stat. § 136.073 · Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.
- Mo. Rev. Stat. § 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.
- Mo. Rev. Stat. § 136.080 · Power to administer oaths.
- Mo. Rev. Stat. § 136.090 · Issue subpoenas — fees and mileage of witnesses.
- Mo. Rev. Stat. § 136.100 · Testimony — witnesses — subpoenas.
- Mo. Rev. Stat. § 136.105 · Fees to be deposited in state treasury.
- Mo. Rev. Stat. § 136.110 · Moneys received — record — deposit — audit of director's books — promptly defined.
- Mo. Rev. Stat. § 136.120 · Powers of director to prescribe rules and regulations.
- Mo. Rev. Stat. § 136.130 · Monthly reports.
- Mo. Rev. Stat. § 136.140 · Accounting systems — approval by director.
- Mo. Rev. Stat. § 136.145 · Certain fees and receipts shown separately.
- Mo. Rev. Stat. § 136.150 · Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.
- Mo. Rev. Stat. § 136.160 · Accounts and vouchers to be exhibited, when.
- Mo. Rev. Stat. § 136.170 · Delinquent accounts — penalty.
- Mo. Rev. Stat. § 136.180 · Issuance of distress warrant — failure — penalty.
- Mo. Rev. Stat. § 136.190 · Form of distress warrant.
- Mo. Rev. Stat. § 136.200 · Duty of sheriff.
- Mo. Rev. Stat. § 136.210 · Sale of property distrained.
- Mo. Rev. Stat. § 136.220 · Violation by sheriff.
- Mo. Rev. Stat. § 136.230 · Fees for collection by distress warrant — exceptions.
- Mo. Rev. Stat. § 136.240 · Report of delinquents to general assembly.
- Mo. Rev. Stat. § 136.245 · Legal counsel for director of revenue before administrative hearing commission.
- Mo. Rev. Stat. § 136.255 · Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
- Mo. Rev. Stat. § 136.300 · Burden of proof in proceedings or appeal on director of revenue — when, exceptions.
- Mo. Rev. Stat. § 136.303 · Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.
- Mo. Rev. Stat. § 136.310 · Evidence of related federal determination admissible, when.
- Mo. Rev. Stat. § 136.315 · Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.
- Mo. Rev. Stat. § 136.350 · Citation of law.
- Mo. Rev. Stat. § 136.352 · Amount of collections due to audit, not basis of employee performance, department of revenue.
- Mo. Rev. Stat. § 136.355 · Statement of taxpayer rights, director to compile, contents — distribution.
- Mo. Rev. Stat. § 136.357 · Postal error cause for late return, no penalty assessed.
- Mo. Rev. Stat. § 136.360 · Electronic transmission, adequate service on director, when.
- Mo. Rev. Stat. § 136.362 · Advisory opinion to director, tax liability — taxpayer may obtain.
- Mo. Rev. Stat. § 136.365 · Appeal, taxpayer's right to, notice to be given, when.
- Mo. Rev. Stat. § 136.370 · Employee error, cause of late return — no penalty to taxpayer, when.
- Mo. Rev. Stat. § 136.375 · Fair and consistent application of Missouri tax laws.
- Mo. Rev. Stat. § 136.380 · Identification number of department employee provided to taxpayer, when.
- Mo. Rev. Stat. § 136.400 · Excess revenue, certification.
- Mo. Rev. Stat. § 136.405 · Annual return defined — the filing of amended return after certain date not to be included.
- Mo. Rev. Stat. § 136.450 · Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.
- Mo. Rev. Stat. § 137.010 · Definitions.
- Mo. Rev. Stat. § 137.015 · Classification of property.
- Mo. Rev. Stat. § 137.016 · Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
- Mo. Rev. Stat. § 137.017 · Agricultural and horticultural property, how assessed.
- Mo. Rev. Stat. § 137.018 · Certain merchandise exempt from ad valorem taxes.
- Mo. Rev. Stat. § 137.021 · Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
- Mo. Rev. Stat. § 137.022 · Private car company, defined — subject to assessment and taxation, manner.
- Mo. Rev. Stat. § 137.023 · Rules and regulations — promulgation, procedure.
- Mo. Rev. Stat. § 137.030 · Levy for library purposes.
- Mo. Rev. Stat. § 137.035 · What taxes to be assessed, levied, and collected in counties.
- Mo. Rev. Stat. § 137.037 · Levy to pay cost of property reevaluation — election — form of ballot.
- Mo. Rev. Stat. § 137.040 · Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
- Mo. Rev. Stat. § 137.045 · Assessment, levy, and collection not to be made except as provided — penalty.
- Mo. Rev. Stat. § 137.055 · County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
- Mo. Rev. Stat. § 137.060 · Action of county commission to be entered of record.
- Mo. Rev. Stat. § 137.065 · Limit of county taxes — increase, election, ballot — reduction not necessary, when.
- Mo. Rev. Stat. § 137.070 · Apportionment in counties having township organization.