Missouri Statutes

§ 149.180 — Rules and regulations, procedure.

Missouri § 149.180

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 149Cigarette Tax

This text of Missouri § 149.180 (Rules and regulations, procedure.) 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. § 149.180 (2026).

Text

The director shall promulgate reasonable rules and regulations providing for the refund of taxes paid under section 149.170 which are later determined to not be owed to the state.  No rule or portion of a rule promulgated under the authority of sections 149.170 to 149.192 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024 .

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

(L. 1993 H.B. 564, A.L. 1995 S.B. 3)

Nearby Sections

15

§ 149.011

§ 149.015

Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.

§ 149.021

Compensation to wholesaler for affixing stamps — metering machines authorized.

§ 149.025

Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

§ 149.031

Refunds or exchange for stamps, when made.

§ 149.035

Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

§ 149.041

Records to be kept — reports to be filed by wholesaler.

§ 149.045

Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

§ 149.051

Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

§ 149.055

Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.

§ 149.061

Sales on military reservations taxable, exceptions — federal government exempt, when.

§ 149.065

Revenue to fair share fund, health initiatives fund, and school moneys fund.

§ 149.071

Fraudulent activity relative to tax stamps a felony — penalty.

§ 149.076

Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

§ 149.081

Violation not otherwise specified a misdemeanor, penalty.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Missouri § 149.180, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/149/149.180.