Mo. Rev. Stat. § 136.140
Current with changes from the 2023 Legislative Session
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.
§ 136.140, RSMo