136.010. Division to collect all state revenues, exceptions, report. - Missouri Statutes

Division to collect all state revenues, exceptions, report.

136.010. 1. The division of taxation and collection shall collectall taxes, licenses and fees payable to the state, except that countycollectors and collector-treasurers shall collect the state tax on tangibleproperty, which shall be transmitted promptly to the division of taxationand collection.

2. All money payable to the state, including gifts, escheats,penalties, federal funds, and money from every other source payable to thestate shall be promptly transmitted to the division of taxation andcollection; provided that all such money payable to the curators of theUniversity of Missouri, except those funds required by law or by instrumentgranting the same to be paid into the seminary fund of the state, isexcepted herefrom, and in the case of other state educational institutionsthere is excepted herefrom, gifts or trust funds from whatever source,appropriations, gifts or grants from the federal government, privateorganizations and individuals, funds for or from student activities, farmor housing activities, and other funds from which the whole or some partthereof may be liable to be repaid to the person contributing the same, andhospital fees. All of the above excepted funds shall be reported in detailquarterly to the governor and biennially to the general assembly.

3. The director of revenue in cooperation with the state treasurershall develop a uniform system of summary reporting on income, expendituresand balances of the excepted funds in subsection 2 of this section, and forall other funds handled by state agencies, institutions or state officialsin their official duties pursuant to any law or administrative practice butnot deposited with the state treasurer. Such forms shall be made availableto all agencies, institutions and officials responsible for such funds.Said agencies and officials shall annually file a complete summary reporton the uniform forms provided by the director of revenue by August firstfor the fiscal period July first to June thirtieth just passed. Thesereports shall be compiled by the director of revenue for inclusion in theannual report of the state treasurer and director of revenue showingbalances, income, expenditures, asset value and form of all assets held bythe account.

(L. 1945 p. 1428 § 9, A. 1949 S.B. 1020, A.L. 1959 H.B. 390, A.L. 1965 p. 252, A.L. 2005 H.B. 58 merged with S.B. 210)

CROSS REFERENCES:

Itinerant vendors, state license, RSMo 150.390

Mine inspection fees, RSMo 293.030