Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 136: Collection of State Taxes/§ 136.140
Missouri Statutes

§ 136.140 — Accounting systems — approval by director.

Missouri § 136.140
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 136Collection of State Taxes

This text of Missouri § 136.140 (Accounting systems — approval by director.) 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. § 136.140 (2026).

Text

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.

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Legislative History

(L. 1945 p. 1428 § 23, A.L. 1947 V. I p. 479)

Nearby Sections

15
§ 136.010
Division to collect all state revenues, exceptions, report.
§ 136.030
Duties of director of revenue.
§ 136.035
Director to refund taxes, when — claim to be filed within two years of date of payment.
§ 136.040
Director to appoint assistants — bonds.
§ 136.050
Employees assigned to work in other departments.
§ 136.055
Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.
§ 136.060
Deputization of employees in other state departments — bonds.
§ 136.070
Access to all records.
§ 136.073
Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.
§ 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.
§ 136.080
Power to administer oaths.
§ 136.090
Issue subpoenas — fees and mileage of witnesses.
§ 136.100
Testimony — witnesses — subpoenas.
§ 136.105
Fees to be deposited in state treasury.
§ 136.110
Moneys received — record — deposit — audit of director's books — promptly defined.
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Bluebook (online)
Missouri § 136.140, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/136/136.140.