Missouri § 136.120 Powers of director to prescribe rules and regulations.

Missouri Statutes

§ 136.120 — Powers of director to prescribe rules and regulations.

Missouri § 136.120

Title XTAXATION AND REVENUE

Ch. 136Collection of State Taxes

This text of Missouri § 136.120 (Powers of director to prescribe rules and regulations.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 136.120 (2026).

Text

The director of revenue shall have the power to prescribe such rules and regulations, not inconsistent with other provisions of law, as may be necessary to the efficient conduct of the division of taxation and collection.  The director of revenue shall have the power to publish from time to time in pamphlet or booklet form said rules and regulations and the tax, licensing and fee laws of the state of Missouri.  He shall distribute copies thereof for use of the public, but in his discretion may require payment of a reasonable charge therefor.

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The director of revenue shall have the power to prescribe such rules and regulations, not inconsistent with other provisions of law, as may be necessary to the efficient conduct of the division of taxation and collection. The director of revenue shall have the power to publish from time to time in pamphlet or booklet form said rules and regulations and the tax, licensing and fee laws of the state of Missouri. He shall distribute copies thereof for use of the public, but in his discretion may require payment of a reasonable charge therefor.