Missouri Statutes

§ 136.352 — Amount of collections due to audit, not basis of employee performance, department of revenue.

Missouri § 136.352

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 136Collection of State Taxes

This text of Missouri § 136.352 (Amount of collections due to audit, not basis of employee performance, department of revenue.) 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. § 136.352 (2026).

Text

The director of revenue shall ensure that the work performance of any department of revenue employee shall not be evaluated based solely upon the number or amount of assessments or collections attributable to audits of taxpayer returns.

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Legislative History

(L. 1992 S.B. 716)

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 § 136.352, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/136/136.352.