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MISSOURI STATUTES AND CODES
94.625. Deposit of collections--transportation sales tax fund.
94.625. All sales taxes collected by the director ofrevenue under the provisions of sections 94.600 to 94.655, lessone percent for the cost of collection which shall be depositedin the state's general revenue fund after payment of premiums forsurety bonds as provided in section 32.087, RSMo, shall bedeposited with the state treasurer in a special trust fund, whichis hereby created, to be known as the "Transportation Sales TaxTrust Fund". The moneys in this fund are not state funds andshall not be commingled with any funds of the state. Thedirector of revenue shall keep accurate records of the amount ofmoney in the trust fund which was collected in each city whereina sales tax is imposed pursuant to the provisions of sections94.600 to 94.655. The records shall be open to the inspection ofthe officers of the city and the public.
(L. 1973 H.B. 65 ยง 6, A.L. 1980 S.B. 693, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1991 H.B. 29)