Mo. Rev. Stat. » Chapter 144
Missouri Revised Statutes

Mo. Rev. Stat. § 144.320 (2026)

Records required to be kept

✓ current as of May 2026
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  144.320.  Records required to be kept. — Every person engaged in the business as defined in section 144.010 of this chapter in this state shall keep such records and books as may be required by title 26, the United States Code, for federal income tax purposes.  Such books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the director of revenue or his duly authorized agents and employees.  Such books and records shall be preserved for a period of at least three years, unless the director of revenue, in writing, authorized their destruction or disposal at any earlier date.

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(RSMo 1939 § 11421, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1977 S.B. 367, A.L. 1986 S.B. 669, et al.)

Notes of Decisions
Cited in 4 cases, 1965–2020 · leading case: Cascio v. Beam, 594 S.W.2d 942 (Mo. 1980).
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Cascio v. Beam, 594 S.W.2d 942 (Mo. 1980). · cites it 46× “The court held that § 144.320, RSMo 1969, [2] read in conjunction with § 144.”
City of Kansas City v. Carter, 610 S.W.2d 104 (Mo. Ct. App. 1980). · cites it 2× “” § 144.320, Mo.Supp. Laws 1977. The statutes also provide that for merchants tax [§ 150.”
Kirkwood Drug Co. v. City of Kirkwood, 387 S.W.2d 550 (Mo. 1965). “090) ; Sales tax (§§ 144.320 and 144.330); Use tax (§§ 144.”
SEBA, LLC v. Dir. of Revenue (Mo. 2020). · cites it 8× “Section 144.320 requires all businesses to keep books and records required by the federal tax code for federal income tax purposes.”
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