CHAPTER 139
BEVERAGE, CONTROLLED SUBSTANCES AND TOBACCO TAXES
SUBCHAPTER I
BEVERAGE TAXES
139.02 Fermented malt beverages tax.
139.035 Wine shipped directly to individuals in this state.
139.05 Payment of malt beverages tax.
139.06 Liquor tax returns; exceptions.
139.08 Powers and duties of the secretary of revenue.
139.092 Audits; additional assessments; refunds.
139.10 Refunds by secretary of administration.
139.11 Records and reports.
139.18 Presumptions from possession.
139.20 Compulsory testimony.
139.26 Prosecutions by attorney general.
SUBCHAPTER II
CIGARETTE TAXES
139.30 Cigarette tax; definitions.
139.31 Tax imposed; exceptions.
139.315 Cigarette inventory tax imposed; procedures.
139.321 Unlawful possession of cigarettes.
139.323 Refunds to Indian tribes.
139.325 Agreements with Indian tribes.
139.345 Direct marketing.
139.36 Refunds for unusable stamps.
139.362 Bad debt deductions.
139.363 Preferred claims.
139.39 Administration and enforcement.
139.395 Theft of tax moneys.
139.40 Seizure and confiscation.
139.41 Place to place delivery.
139.43 Statewide concern.
139.44 Interest and penalties.
139.45 Prosecutions by attorney general.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.76 Imposition; exceptions.
139.77 Distributors, monthly returns.
139.79 Permits; distributor; subjobber.
139.801 Bad debt deductions.
139.802 Preferred claims.
139.803 Refunds to Indian tribes.
139.805 Agreements with Indian tribes.
139.83 Administration and enforcement.
139.85 Interest and penalties.
139.86 Prosecutions by attorney general.
SUBCHAPTER IV
TAX ON CONTROLLED SUBSTANCES
139.92 Examination of records.
139.93 Appeals, presumption, administration.