Missouri § 136.300 Burden of proof in proceedings or appeal on director of revenue — when, exceptions.

Missouri Statutes

§ 136.300 — Burden of proof in proceedings or appeal on director of revenue — when, exceptions.

Missouri § 136.300

Title XTAXATION AND REVENUE

Ch. 136Collection of State Taxes

This text of Missouri § 136.300 (Burden of proof in proceedings or appeal on director of revenue — when, exceptions.) 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. § 136.300 (2026).

Text

1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if:

(1)The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and

(2)The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records. 2. This section shall not apply to any issue with respect to the applicability of any tax credit.

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1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if:

(1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and

(2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records.

2. This section shall not apply to any issue with respect to the applicability of any tax credit.

Legislative History

(L. 1978 S.B. 661, A.L. 1999 H.B. 516, A.L. 2014 S.B. 829) *Effective 10-10-14, see § 21.250. S.B. 829 was vetoed June 11, 2014. The veto was overridden on September 10, 2014.