338.505. Formula for tax liability, rulemaking authority, appeals procedure.

MISSOURI STATUTES AND CODES

338.505. Formula for tax liability, rulemaking authority, appeals procedure.

Formula for tax liability, rulemaking authority, appeals procedure.

338.505. 1. Each licensed retail pharmacy's tax shall be based on aformula set forth in rules promulgated by the department of socialservices. Any rule or portion of a rule, as that term is defined insection 536.010, RSMo, that is created under the authority delegated inthis section shall become effective only if it complies with and is subjectto all of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2002, shall beinvalid and void.

2. The director of the department of social services or thedirector's designee may prescribe the form and contents of any forms orother documents required by sections 338.500 to 338.550.

3. Notwithstanding any other provision of law to the contrary,appeals regarding the promulgation of rules pursuant to this section shallbe made to the circuit court of Cole County. The circuit court of ColeCounty shall hear the matter as the court of original jurisdiction.