§ 149.011 Definitions
§ 149.015 Rate of tax — how stamped — samples, how taxed — tax impact to be on ..
§ 149.021 Compensation to wholesaler for affixing stamps — metering machines authorized
§ 149.025 Bond required for deferred payment on stamps — release from requirement, ..
§ 149.031 Refunds or exchange for stamps, when made
§ 149.035 Wholesaler’s license required, fee — first sale of tobacco products, ..
§ 149.041 Records to be kept — reports to be filed by wholesaler
§ 149.045 Common carriers and warehousemen, duties of — damaged cigarettes, how handled
§ 149.051 Failure to affix stamps, penalty — presumption that unstamped cigarettes ..
§ 149.055 Unstamped cigarettes seized, when — personal property used incident to such ..
§ 149.061 Sales on military reservations taxable, exceptions — federal government ..
§ 149.065 Revenue to fair share fund, health initiatives fund, and school moneys fund
§ 149.071 Fraudulent activity relative to tax stamps a felony — penalty
§ 149.076 Failure to make or falsification of required return or refusal to permit ..
§ 149.081 Violation not otherwise specified a misdemeanor, penalty
§ 149.082 Additional tax — rate — collection — deposit — if federal excise tax ..
§ 149.160 Tax upon first sale, rate, payment, credit — deposit of funds into health ..
§ 149.170 Filing of return, remittance of amounts, required, when — rules — ..
§ 149.180 Rules and regulations, procedure
§ 149.190 Assessment by director, method — estimate by director, notice — failure to ..
§ 149.192 Preemption
§ 149.200 Illegal activities related to cigarettes and cigarette labeling — penalty
§ 149.203 Revocation or suspension of a wholesaler’s license, when — civil penalty, ..
§ 149.206 Violation deemed unlawful trade practice
§ 149.212 Director to enforce provisions of sections 149.200 to 149.215 — attorney ..
§ 149.215 Severability clause

Terms Used In Missouri Laws > Chapter 149 - Cigarette Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Balanced budget: A budget in which receipts equal outlays.
  • Cigarette: an item manufactured of tobacco or any substitute therefor, wrapped in paper or any substitute therefor, weighing not to exceed three pounds per one thousand cigarettes and which is commonly classified, labeled or advertised as a cigarette. See Missouri Laws 149.011
  • Common carrier: any person, association, company, or corporation engaged in the business of operating, for public use, an agency for the transportation of persons or property within the state. See Missouri Laws 149.011
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Director: the director of Missouri department of revenue. See Missouri Laws 149.011
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • First sale within the state: the first sale of a tobacco product by a manufacturer, wholesaler or other person to a person who intends to sell such tobacco products at retail or to a person at retail within the state of Missouri. See Missouri Laws 149.011
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Manufacturer: any person engaged in the manufacture or production of cigarettes. See Missouri Laws 149.011
  • Meter machine: a type of device manufactured for the use of printing or imprinting an inked impression indicating that the cigarette tax has been paid on an individual package of cigarettes. See Missouri Laws 149.011
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Package of cigarettes: a container of any type composition in which is normally contained twenty individual cigarettes, except as in special instances when the number may be more or less than twenty. See Missouri Laws 149.011
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity. See Missouri Laws 149.011
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retailer: any person who sells to a consumer or to any person for any purpose other than resale. See Missouri Laws 149.011
  • Smokeless tobacco: chewing tobacco, including, but not limited to, twist, moist plug, loose leaf and firm plug, and all types of snuff, including, but not limited to, moist and dry. See Missouri Laws 149.011
  • Stamped cigarettes: an individual package, containing twenty individual cigarettes, more or less, on which appears or is affixed or imprinted thereon a Missouri state cigarette tax stamp or Missouri state meter machine impression. See Missouri Laws 149.011
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax stamp: an item manufactured of a paper product or substitute thereof on which is printed, imprinted, or engraved lettering, numerals or symbols indicating that the cigarette tax has been paid on each individual package of cigarettes. See Missouri Laws 149.011
  • Tobacco product: cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine. See Missouri Laws 149.011
  • United States: includes such district and territories. See Missouri Laws 1.020
  • Unstamped cigarettes: an individual package containing cigarettes on which does not appear a Missouri state cigarette tax stamp or Missouri state meter machine impression. See Missouri Laws 149.011
  • Wholesaler: any person, firm or corporation organized and existing, or doing business, primarily to sell cigarettes or tobacco products to, and render service to, retailers in the territory the person, firm or corporation chooses to serve. See Missouri Laws 149.011