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 § 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions

  1 provisions

  A county may allow real property taxes to be paid in installments, collectors must issue receipts, and installment payments do not remove a taxpayer’s right to protest the tax amount.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 238.232 - Property tax, vote required — election, ballot form — collection of tax

  1 provisions

  A district may levy a property tax only if approved by at least four-sevenths of voters, and the tax cannot exceed ten cents per $100 of assessed valuation.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 80.480 - Assessment and collection of revenues

  1 provisions

  This provision sets out how municipal taxes and delinquent taxes are assessed, approved, collected, and settled.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.413 - Sales tax for storm water control and public works projects authorized, cities with population of more than 100,000 — disposition of funds, duties of director of revenue — city storm water and public works sales tax trust fund created — distribution of funds, procedure

  1 provisions

  Some qualifying cities may levy a limited sales tax for storm water control and public works projects, and the director of revenue must collect, hold, record, and distribute the money under the section’s timing and refund rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.350 - Tax to be collected by state division of collection, one percent retained by state — receipts, how distributed, minimum amount provided

  1 provisions

  The state revenue division must collect the county cigarette tax, keep 1% each day, and distribute the rest monthly to the county and local cities, towns, and villages.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date

  1 provisions

  Missouri tax amnesty is available for certain unpaid taxes if taxpayers apply, file returns, and pay in full during the stated period.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1000 - Transient guests to pay tax on sleeping rooms in hotels and motels, purpose to fund convention and visitors bureau, any county and certain cities — limitation on tax, certain cities and counties

  1 provisions

  Some city and county governing bodies may impose a local tax on hotel and motel sleeping-room charges for transient guests, subject to voter approval and rate caps.

  Treaty Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.590 - Sales tax imposition by certain second class counties — rate of tax — election procedure — revenue for construction of law enforcement facilities and communication centers — effective when — terminates when (Buchanan County)

  1 provisions

  Certain second class county governing bodies may impose a 3/8% sales tax, but only after voter approval; the revenue must be kept in a special trust fund and used for specified law enforcement facilities and related maintenance.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.400 - Partial payments of special tax bills — correction of errors

  1 provisions

  District treasurers and collectors may accept partial payments on special tax bills, but cannot cancel the bills until they are paid in full. The county commission must apportion a special tax when the landowner applies to divide the tract, and the county clerk may correct errors in special tax bills at any time.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1018 - Transient guest tax to pay for law enforcement and promotion of tourism (Carter County)

  1 provisions

  Certain qualifying county governing bodies may impose a transient guest tax on hotel and motel sleeping-room charges, subject to voter approval and a 5% cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.840 - Transient guest tax for tourism and convention facilities (City of Raytown)

  1 provisions

  Certain Raytown-area city governing bodies may impose a transient guest tax, but only after voter authorization, and the city must use the proceeds for tourism and convention facilities.

  Treaty Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 620.1039 - Qualified research expenses —definitions — tax credit, exception — certification by director of economic development — transfer of credits, application, restrictions and procedure — rules — limitations on credit — sunset provision

  1 provisions

  This section lets the economic development director authorize tax credits for qualified research expenses and gives rules for claiming, transferring, capping, and expiring those credits. It also exempts Missouri qualified research and development equipment from state and local sales and use tax.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 321.552 - Sales tax authorized for ambulance and fire protection — ballot language — special trust fund established — refunds authorized

  1 provisions

  An ambulance or fire protection district may levy a sales tax of up to 1% if voters approve it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.660 - Transportation sales tax, ballot — effective, when — approval required in city and county — collection, fund created — use of funds — abolition of tax, procedure — reduction of rate

  1 provisions

  Some local governments may propose a transportation sales tax of up to 1%, but it does not take effect unless the required approvals are obtained. The tax revenue must be used only for public transit purposes, and the director of revenue has monthly distribution and recordkeeping duties.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.968 - Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure

  1 provisions

  This section authorizes certain megaproject tax credits and sets approval, reporting, repayment, transfer, and cap rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.481 - Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications

  1 provisions

  Taxpayers who incur eligible costs for certain qualifying residences or rehabilitation projects may receive a tax credit, but the credit is capped and some projects are excluded.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.011 - Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law

  1 provisions

  Missouri imposes an estate tax on transfers of decedents’ estates that include property with a Missouri tax situs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.245 - Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations

  1 provisions

  Some taxpayers with a new facility in an enterprise zone can get a refund of income tax credits that exceed their tax liability, but only within stated limits and timing rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.360 - Drainage tax — collector to furnish bond

  1 provisions

  The county collector must receive the drainage tax book, collect the drainage tax, account for the money, and give bond.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.657 - Tax credit allowed for S corporation shareholders of credit institutions, amount

  1 provisions

  Certain S corporation shareholders of a credit institution may claim a tax credit on their state income tax return.

  Act or statute Open & Chat