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136.010	Division to collect all state revenues, exceptions, report. (8/28/2005)
136.030	Duties of director of revenue. (8/28/1965)
136.035	Director to refund taxes, when — claim to be filed within two years of date of payment. (8/28/2001)
136.040	Director to appoint assistants — bonds. (8/28/1947)
136.050	Employees assigned to work in other departments. (8/28/1947)
136.055	Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when. (8/28/2019)
136.060	Deputization of employees in other state departments — bonds. (8/28/1945)
136.070	Access to all records. (8/28/1945)
136.073	Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when. (1/1/1989)
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. (8/28/2001)
136.080	Power to administer oaths. (8/28/1945)
136.090	Issue subpoenas — fees and mileage of witnesses. (8/28/1945)
136.100	Testimony — witnesses — subpoenas. (8/28/1945)
136.105	Fees to be deposited in state treasury. (8/28/1959)
136.110	Moneys received — record — deposit — audit of director's books — promptly defined. (8/28/2015)
136.120	Powers of director to prescribe rules and regulations. (8/28/1945)
136.130	Monthly reports. (8/28/1945)
136.140	Accounting systems — approval by director. (8/28/1947)
136.145	Certain fees and receipts shown separately. (8/28/1965)
136.150	Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution. (1/1/1984)
136.160	Accounts and vouchers to be exhibited, when. (8/28/2005)
136.170	Delinquent accounts — penalty. (8/28/1945)
136.180	Issuance of distress warrant — failure — penalty. (8/28/1945)
136.190	Form of distress warrant. (8/28/1945)
136.200	Duty of sheriff. (8/28/1945)
136.210	Sale of property distrained. (8/28/1945)
136.220	Violation by sheriff. (8/28/1945)
136.230	Fees for collection by distress warrant — exceptions. (8/28/1945)
136.240	Report of delinquents to general assembly. (8/28/1945)
136.245	Legal counsel for director of revenue before administrative hearing commission. (8/28/1978)
136.255	Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties. (8/28/1978)
136.300	Burden of proof in proceedings or appeal on director of revenue — when, exceptions. (10/10/2014)
136.303	Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply. (8/28/1999)
136.310	Evidence of related federal determination admissible, when. (8/28/1978)
136.315	Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced. (1/1/1984)
	TAXPAYER'S BILL OF RIGHTS
136.350	Citation of law. (8/28/1992)
136.352	Amount of collections due to audit, not basis of employee performance, department of revenue. (8/28/1992)
136.355	Statement of taxpayer rights, director to compile, contents — distribution. (8/28/1992)
136.357	Postal error cause for late return, no penalty assessed. (8/28/1992)
136.360	Electronic transmission, adequate service on director, when. (8/28/1992)
136.362	Advisory opinion to director, tax liability — taxpayer may obtain. (8/28/1992)
136.365	Appeal, taxpayer's right to, notice to be given, when. (8/28/1998)
136.370	Employee error, cause of late return — no penalty to taxpayer, when. (8/28/1998)
136.375	Fair and consistent application of Missouri tax laws. (8/28/2015)
136.380	Identification number of department employee provided to taxpayer, when. (8/28/2015)
	REFUNDED EXCESS REVENUE
136.400	Excess revenue, certification. (8/28/1996)
136.405	Annual return defined — the filing of amended return after certain date not to be included. (8/28/1996)
	STUDY COMMISSION ON STATE TAX POLICY
136.450	Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date. (8/28/2015)

- Cross References
	Bad check, passing in payment of taxes, penalty, 139.235
	Cashiers checks, certified checks or money orders required for payment of taxes, when, 139.235
	Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
	Department and divisions established, Const. Art. IV, § 22
	Destruction of certain division records authorized, 301.360