Esheria Regulatory Atlas

Tax law in United States — Missouri

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

3,399 matching statutes

• United States — Missouri

  Missouri Revised Statutes § 145.1000 - Repeal of federal estate tax, effect on state tax — effective date

  1 provisions

  If the federal estate tax is repealed, Missouri will not impose a tax on transferring a decedent’s estate.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

  1 provisions

  Retailers and similar sellers covered by section 94.870 must pay the tax, file a return, and remit the tax as the governing body prescribes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.115 - Constitutional charter cities — requirements — ballot language

  1 provisions

  Certain constitutional charter cities may keep an earnings tax only if voters approve it on the required schedule.

  Constitution Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.610 - Definitions

  1 provisions

  This section defines key terms used for the tax rules that follow.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.1015 - Power of eminent domain or to tax not authorized

  1 provisions

  A land bank agency may not use eminent domain or tax power.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.210 - Compact to apply to all state and local taxes

  1 provisions

  The compact applies to any tax levied by Missouri or its political subdivisions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 190.800 - Imposition of tax — definitions

  1 provisions

  Each ground ambulance service must pay an ambulance service reimbursement allowance tax when it is engaging in the business of providing ambulance services in this state.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 153.050 - Procedure where return not made

  1 provisions

  If certain utility or transport company officers fail to file required reports, tax authorities must assess and adjust the property taxes using the railroad-property assessment method.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 235.160 - Power of taxation

  1 provisions

  The board has power to levy and collect ad valorem taxes within the district and to demand other taxes or allocations owed to the district.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.190 - Board may make additional levy of tax

  1 provisions

  The board of supervisors may make an additional levy if existing funds are not enough, as long as total levies do not exceed the total benefits assessed.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 68.255 - Statute of limitations

  1 provisions

  A lawsuit challenging the district, the tax, or related proceedings must be filed within 90 days of the relevant judgment or tax-resolution effective date.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.120 - Title of law

  1 provisions

  Sections 148.120 to 148.230 may be designated as the "Credit Institutions Tax Law of 1946."

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.800 - Citation — definitions

  1 provisions

  This section gives the chapter’s short title and defines key terms used in sections 135.800 to 135.830.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.757 - Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax

  1 provisions

  Missouri local taxing jurisdictions may impose a local use tax if voters approve it, and the tax rate generally follows the related local sales tax rate.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate

  1 provisions

  Interest is payable on certain refunds or overpayments only if they are not refunded within the stated time limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.505 - Election procedure — sales tax imposed, property taxes to be reduced — rate of tax — no zoological taxes permitted

  1 provisions

  Counties may impose a county sales tax only under this section, must reduce property taxes each year the tax is imposed, and may not use the tax for zoological purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 348.493 - Program lenders — tax credit, amount — certificate of tax credit, issuance of, when — tax credit requirements — sunset provision

  1 provisions

  This section gives eligible lenders a tax credit for interest waived on certain agricultural crop loans, requires a certificate process, and sets a yearly cap and sunset date.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 348.505 - Tax credit for family farm livestock loan program, procedure

  1 provisions

  Eligible lenders can get a tax credit for waived first-year interest on a qualifying family farm livestock loan, but they must present a tax credit certificate to use it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 235.190 - Taxes to be levied and collected as other taxes

  1 provisions

  County tax authorities must levy the taxes required by this law, and tax-collection officials must collect and remit them as other taxes are collected.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax

  1 provisions

  A county or municipality cannot repeal or amend a local use tax unless voters approve it, except that repealing the local sales tax counts as repealing the local use tax.

  Act or statute Open & Chat