Missouri § 144.122 Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.

Missouri Statutes

§ 144.122 — Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.

Missouri § 144.122

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.122 (Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records.) 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. § 144.122 (2026).

Text

Any county or other political subdivision in violation of the provisions of sections 32.057 , 144.121 and 144.122 as determined by the director of revenue shall be ineligible to require disclosure of information from the state director of revenue; provided, however, that nothing herein shall be construed to prohibit a county imposing a sales tax pursuant to sections 66.600 to 66.635 from allowing any political subdivision which is a part of group B, as defined in section 66.620 , to inspect * such sales tax information on the premises of the county seat of such county at such times as may be set by the chief executive officer of such county.

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Any county or other political subdivision in violation of the provisions of sections 32.057 , 144.121 and 144.122 as determined by the director of revenue shall be ineligible to require disclosure of information from the state director of revenue; provided, however, that nothing herein shall be construed to prohibit a county imposing a sales tax pursuant to sections 66.600 to 66.635 from allowing any political subdivision which is a part of group B, as defined in section 66.620 , to inspect * such sales tax information on the premises of the county seat of such county at such times as may be set by the chief executive officer of such county.