||Requires retailers who erroneously collect an excessive amount of
cigarette tax to refund the overpayment to person who paid the tax or
to the Director of the Department of Revenue.
Available Bill Summaries for HB1699
Available Bill Text for HB1699
****** NO BILL TEXT AVAILABLE AT THIS TIME ******
HB 1699 -- Cigarette Retailer Tax Refunds
This bill disallows any refund to a cigarette retailer of sales
tax illegally or erroneously overcharged on the amount of any
cigarette excise tax included in the retail price of cigarettes
unless the overcharge is refunded to the person who paid the
tax. If the illegally or erroneously overcharge on the amount
of any cigarette excise tax is not refunded to the person who
paid the tax, it will be retained by the Director of Revenue.
Missouri House of Representatives' Home Page
Last Updated October 5, 2000 at 11:34 am