Missouri § 338.540 Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.

Missouri Statutes

§ 338.540 — Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.

Missouri § 338.540

Title XXIIOCCUPATIONS AND PROFESSIONS

Ch. 338Pharmacists and Pharmacies

This text of Missouri § 338.540 (Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of.) 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. § 338.540 (2026).

Text

1.The department of social services shall notify each pharmacy with a tax due of more than ninety days of the amount of such balance. If any pharmacy fails to pay its pharmacy tax within thirty days of such notice, the pharmacy tax shall be delinquent.

2.If any tax imposed pursuant to sections 338.500 to 338.550 is unpaid and delinquent, the department of social services may proceed to enforce the state's lien against the property of the pharmacy and compel the payment of such assessment in the circuit court having jurisdiction in the county where the pharmacy is located. In addition, the department of social services may cancel or refuse to issue, extend, or reinstate a Medicaid provider agreement to any pharmacy that fails to pay the tax imposed by section 338.500 .

3.Failure t

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

1. The department of social services shall notify each pharmacy with a tax due of more than ninety days of the amount of such balance. If any pharmacy fails to pay its pharmacy tax within thirty days of such notice, the pharmacy tax shall be delinquent.

2. If any tax imposed pursuant to sections 338.500 to 338.550 is unpaid and delinquent, the department of social services may proceed to enforce the state's lien against the property of the pharmacy and compel the payment of such assessment in the circuit court having jurisdiction in the county where the pharmacy is located. In addition, the department of social services may cancel or refuse to issue, extend, or reinstate a Medicaid provider agreement to any pharmacy that fails to pay the tax imposed by section 338.500 .

3. Failure to pay the tax imposed by section 338.500 shall be grounds for denial, suspension, or revocation of a license granted pursuant to this chapter. The department of social services may request the board of pharmacy to deny, suspend, or revoke the license of any pharmacy that fails to pay such tax.