Chapter 136 Collection of State Taxes
- 136.010. Division to collect all state revenues, exceptions, report.
- 136.030. Duties of director of revenue.
- 136.035. Director to refund taxes, when--claim to be filed within two years of date of payment.
- 136.040. Director to appoint assistants--bonds.
- 136.050. Employees assigned to work in other departments.
- 136.055. Agent to collect motor vehicle taxes and issue licenses--fees--sign required--audit of records, when.
- 136.060. Deputization of employees in other state departments--bonds.
- 136.070. Access to all records.
- 136.073. Sales and use taxes, reciprocal agreements authorized--records furnished to other taxing authorities, when.
- 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 applicabil
- 136.080. Power to administer oaths.
- 136.090. Issue subpoenas--fees and mileage of witnesses.
- 136.100. Testimony--witnesses--subpoenas.
- 136.105. Fees to be deposited in state treasury.
- 136.110. Moneys received--record--deposit--audit of director's books.
- 136.120. Powers of director to prescribe rules and regulations.
- 136.130. Monthly reports.
- 136.140. Accounting systems--approval by director.
- 136.145. Certain fees and receipts shown separately.
- 136.150. Attorney general and prosecutors to provide assistance--collection fee on recoveries by prosecutors, deposit--distribution.
- 136.160. Accounts and vouchers to be exhibited, when.
- 136.170. Delinquent accounts--penalty.
- 136.180. Issuance of distress warrant--failure--penalty.
- 136.190. Form of distress warrant.
- 136.200. Duty of sheriff.
- 136.210. Sale of property distrained.
- 136.220. Violation by sheriff.
- 136.230. Fees for collection by distress warrant--exceptions.
- 136.240. Report of delinquents to general assembly.
- 136.245. Legal counsel for director of revenue before administrative hearing commission.
- 136.255. Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
- 136.300. Burden of proof in proceedings or appeal on director of revenue--when, exceptions.
- 136.303. Audit, supporting statement on request by taxpayer, content--innocent spouse, how determined--tax delinquency, certain federal laws to apply.
- 136.310. Evidence of related federal determination admissible, when.
- 136.315. Litigation expenses may be allowed in certain tax cases, when, definitions, procedure--award may be denied or reduced.
- 136.350. Citation of law.
- 136.352. Amount of collections due to audit, not basis of employee performance, department of revenue.
- 136.355. Statement of taxpayer rights, director to compile, contents--distribution.
- 136.357. Postal error cause for late return, no penalty assessed.
- 136.360. Electronic transmission, adequate service on director, when.
- 136.362. Advisory opinion to director, tax liability--taxpayer may obtain.
- 136.365. Appeal, taxpayer's right to, notice to be given, when.
- 136.370. Employee error, cause of late return--no penalty to taxpayer, when.
- 136.380. Office of taxpayer ombudsman, established, duties--identification of department employee, required when.
- 136.400. Excess revenue, certification.
- 136.405. Annual return defined--the filing of amended return after certain date not to be included.