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 § 94.150 - Enforcement of taxes — how suits brought

  1 provisions

  Taxes under sections 94.010 to 94.180 are enforced like state and county taxes, including seizure and sale of goods and chattels; city tax collection suits must be brought in the state’s name for the city collector’s use.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 8.970 - Grants, tax abatements or tax credits, and cooperative agreements for construction projects prohibited, when

  1 provisions

  State bodies may not award certain grants, tax abatements, tax credits, or cooperative agreements if they require covered project documents to include section 8.968 elements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 379.1326 - Premium tax imposed, amount, procedure

  1 provisions

  Captive insurance companies must pay annual premium taxes, file a return, and follow minimum/maximum tax and deduction rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.305 - Eligibility — amount of tax credit

  1 provisions

  Missouri wood energy producers can qualify for a tax credit tied to processed wood products made with Missouri forest product residue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1012 - Collection of tax, options, penalty for delinquency, when (Pettis County)

  1 provisions

  After voter approval, the tourism commission must choose a tax collection method, and unpaid taxes can be penalized.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.671 - Tourism sales tax may be imposed by certain counties — election — ballot form — tax rate — effective when

  1 provisions

  Certain counties may approve and impose a tourism sales tax, but only under the stated county categories, voter-approval steps, and rate limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.729 - Sales tax for storm water control and public works may be imposed, how — collection and distribution of revenues — abolition of tax, procedure

  1 provisions

  Certain counties may impose a limited sales tax for storm water control and public works, and the director of revenue must collect, hold, distribute, and account for the revenues.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.815 - Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established

  1 provisions

  Municipal tourism taxes must be placed in a trust fund and split between infrastructure and tourism promotion accounts, with some money redirected to debt retirement if certain bonds or debt exist.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.010 - Collection of back taxes — redemption

  1 provisions

  Certain county collectors must collect delinquent taxes listed in the back tax book, and owners or interested persons may redeem the land by paying the taxes, interest, and costs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.350 - Collection of taxes — procedure

  1 provisions

  Collector-treasurers in township counties must follow the tax-book procedure, mail tax statements to resident taxpayers at least 15 days before the delinquent date, and mail receipts for taxes paid by mail.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1361 - Tax on charges for sleeping rooms for certain counties and cities (Buchanan County and City of St. Joseph)

  1 provisions

  Certain county and city governing bodies may impose a local lodging tax on transient sleeping-room charges, within stated rate limits and voter-approval conditions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.520 - Assessor to extend book — make tax bills

  1 provisions

  The assessor must extend state, school, and local taxes in the tax books, make tax bills, and deliver them to the collector by October 31 each year. The city comptroller must compare, test, stamp, and transmit the state-tax receipt to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 469.459 - Taxes to be paid from income or principal, when

  1 provisions

  A trustee must pay certain trust taxes from income or principal depending on how the receipts are allocated, and must adjust receipts after certain tax reductions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1366 - Transient guest, promotion of tourism and operation of a community center, vote required (including city of Independence)

  1 provisions

  Certain charter cities may impose a tourism tax on transient guest room charges, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1712 - Sales tax may be imposed on retail sales, rate to fund program — additional sales tax, amount, purpose — ordinance to be submitted to voters

  1 provisions

  Certain county governing bodies may levy specified sales taxes by ordinance, but the ordinance must be submitted to voters and takes effect only if approved.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.759 - Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax

  1 provisions

  The director of revenue must deposit collected local use taxes into a trust fund, keep records, distribute the money monthly, and handle notice and winding-up steps if a county or municipality abolishes the tax.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.074 - Overpayment of tax, director may credit against other tax liability, when

  1 provisions

  The director may apply a taxpayer’s overpayment and related interest to other state tax liabilities, and refund any remaining balance if it is more than one dollar.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 155.040 - Tax commission to assess aircraft, how

  1 provisions

  The state tax commission must assess commercial aircraft values, and certain owners, holders, and the county assessor must provide related information and meet deadlines.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 644.033 - Sales tax collection to be deposited in local parks and storm water control sales tax fund — fund established — powers and duties of director of revenue — abolition of tax, procedure

  1 provisions

  The director of revenue must deposit most collected sales tax money into a special trust fund, keep and share records, and distribute monthly amounts to the local taxing municipality or county.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1545 - Sales and use tax authorized in certain districts — procedure to adopt, ballot language, imposition and collection by retailers — penalties for violations — deposit into trust fund, use — repeal procedure — display of rate by retailer

  1 provisions

  Certain districts may adopt a sales and use tax by resolution, but only after voter approval.

  Act or statute Open & Chat