Missouri § 144.115 Returns kept four years — destroyed, when.

Missouri Statutes

§ 144.115 — Returns kept four years — destroyed, when.

Missouri § 144.115

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.115 (Returns kept four years — destroyed, when.) 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. § 144.115 (2026).

Text

The director of revenue shall keep sales and use tax returns on file in his custody for a period of four years after the sales or use tax becomes due.  At the end of four years, the director of revenue may destroy the returns; but no return shall be destroyed until the tax has been paid.  The director of revenue, at the end of two years, may cause the returns to be reproduced and destroyed in the manner provided by sections 109.120 to 109.140 .

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The director of revenue shall keep sales and use tax returns on file in his custody for a period of four years after the sales or use tax becomes due. At the end of four years, the director of revenue may destroy the returns; but no return shall be destroyed until the tax has been paid. The director of revenue, at the end of two years, may cause the returns to be reproduced and destroyed in the manner provided by sections 109.120 to 109.140 .