{"data":{"id":"us-mo/mo.-rev.-stat.-136.140","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 136.140","heading":"Accounting systems — approval by director.","body":"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 accounting systems maintained in the director of revenue's office shall be first approved by the director of revenue.","path":["Title X - TAXATION AND REVENUE","Chapter 136 - Collection of State Taxes"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=136.140","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"ae8cc00bf9e52a2adebd98dbbe0787494d45d09d7ee33e0e5f31c0e7c14e9f38","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-136.130","next":"us-mo/mo.-rev.-stat.-136.145"},"notice":"GroundRules: Original legal text. Not legal advice."}