HB 138 -- Cigarette Retailer Tax Refunds

Sponsor:  Hosmer

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 collected 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
Last Updated November 26, 2001 at 11:42 am