Chapter 136 - Collection of State Taxes
- Section 136.010 - Division to collect all state revenues, exceptions, report
- Section 136.030 - Duties of director of revenue
- Section 136.035 - Director to refund taxes, when - claim to be filed within two years of date of payment
- Section 136.040 - Director to appoint assistants - bonds
- Section 136.050 - Employees assigned to work in other departments
- Section 136.055 - Agent to collect motor vehicle taxes and issue licenses - awarding of fee offices - fees - audit of records, when
- Section 136.060 - Deputization of employees in other state departments - bonds
- Section 136.070 - Access to all records
- Section 136.073 - Sales and use taxes, reciprocal agreements authorized - records furnished to other taxing authorities, when
- Section 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
- Section 136.080 - Power to administer oaths
- Section 136.090 - Issue subpoenas - fees and mileage of witnesses
- Section 136.100 - Testimony - witnesses - subpoenas
- Section 136.105 - Fees to be deposited in state treasury
- Section 136.110 - Moneys received - record - deposit - audit of director's books - promptly defined
- Section 136.120 - Powers of director to prescribe rules and regulations
- Section 136.130 - Monthly reports
- Section 136.140 - Accounting systems - approval by director
- Section 136.145 - Certain fees and receipts shown separately
- Section 136.150 - Attorney general and prosecutors to provide assistance - collection fee on recoveries by prosecutors, deposit - distribution
- Section 136.160 - Accounts and vouchers to be exhibited, when
- Section 136.170 - Delinquent accounts - penalty
- Section 136.180 - Issuance of distress warrant - failure - penalty
- Section 136.190 - Form of distress warrant
- Section 136.200 - Duty of sheriff
- Section 136.210 - Sale of property distrained
- Section 136.220 - Violation by sheriff
- Section 136.230 - Fees for collection by distress warrant - exceptions
- Section 136.240 - Report of delinquents to general assembly
- Section 136.245 - Legal counsel for director of revenue before administrative hearing commission
- Section 136.255 - Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties
- Section 136.300 - Burden of proof in proceedings or appeal on director of revenue - when, exceptions
- Section 136.303 - Audit, supporting statement on request by taxpayer, content - innocent spouse, how determined - tax delinquency, certain federal laws to apply
- Section 136.310 - Evidence of related federal determination admissible, when
- Section 136.315 - Litigation expenses may be allowed in certain tax cases, when, definitions, procedure - award may be denied or reduced
- TAXPAYER'S BILL OF RIGHTS (§§ 136.350 — 136.380)
- REFUNDED EXCESS REVENUE (§§ 136.400 — 136.405)
- STUDY COMMISSION ON STATE TAX POLICY (§ 136.450)