311.520. Fee for inspecting and gauging malt liquors — invoice requirements — rulemaking authority.
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/mo/chapter-311/311-520A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
311.520. Fee for inspecting and gauging malt liquors — invoice requirements — rulemaking authority. — 1. As used in this section, the following terms shall mean:
(1)"American brewery" , the land and buildings located in the United States of America where malt liquors are produced and packaged;
(2)"Foreign import malt liquor" , malt liquor manufactured and imported from outside the United States of America.
2. For all tax years beginning on or before December 31, 2025, as a charge for the inspection and gauging of all malt liquors, the director of revenue shall collect the sum of one dollar and eighty-six cents per barrel.
3. For all tax years beginning on or after January 1, 2026, as a charge for the inspection and gauging of malt liquors, the director of revenue shall collect the sum of sixty-two cents per barrel for all malt liquors manufactured in an American brewery and the sum of one dollar and eighty-six cents per barrel for all foreign import malt liquor.
4. Every manufacturer, out-of-state solicitor, and wholesale dealer licensed under this chapter shall make a true duplicate invoice of the same, showing the date, amount and value of each class of such liquors shipped or delivered, and the country of origin for all foreign import malt liquors and shall retain a duplicate thereof, subject to the use and inspection of the director of revenue and supervisor of alcohol and tobacco control and their representatives for two years.
5. The director of revenue and the supervisor of alcohol and tobacco control may promulgate all necessary rules and regulations for the administration of this section. Any rule or portion of a rule, as that term is defined in section 536.010 , that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028 . This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2025, shall be invalid and void.
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(RSMo 1939 § 4925, A.L. 1945 p. 1043, A.L. 1961 p. 43, A.L. 1969 4th Ex. Sess. S.B. 2, A.L. 2009 H.B. 132, A.L. 2025 H.B. 1041)