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 § 190.043 - Increase in tax rate without voter approval, when, amount

  1 provisions

  An ambulance district may raise its tax rate in a later tax year without voter approval if it had voluntarily lowered the rate before, subject to chapter 137 and related limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.130 - Cost of levy to be taxed — collector may levy, when — fees

  1 provisions

  The collector must add necessary proceeding costs and interest when taxes are collected by seizure or sale, and may levy taxes with costs and charges by distress and sale if the taxpayer appears likely to leave the county without paying.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.623 - Collection and administration of tax, options

  1 provisions

  This provision lets a regional convention and visitors commission choose how a tax under section 67.619 will be collected and administered.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.011 - Resident individuals — tax rates — rate reductions, when

  1 provisions

  Missouri residents are taxed on Missouri taxable income, and the Department of Revenue must adjust tax tables and publish brackets to implement rate changes and inflation adjustments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 205.205 - Hospital district sales tax authorized (Iron and Madison counties) — approval by voters — fund created, use of moneys — repeal of tax, procedure

  1 provisions

  Certain hospital district governing bodies may replace a property tax with a sales tax, but voters must approve it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.831 - Tourism tax on transient guests in hotels and motels (Salem)

  1 provisions

  A qualifying city may impose a tourism tax on transient guests’ hotel or motel room charges, up to 5% per occupied room per night, if voters authorize it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.050 - Clerk to make back tax book — delivery to collector, collection — correction of omissions

  1 provisions

  The county clerk must file delinquent lists, make a back tax book, and deliver it to the collector; the collector then collects the back taxes and may seize or sell tangible personal property to do so.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.086 - List of municipalities with business license tax ordinances to be published — revenue director to collect tax, when — basis for tax — rulemaking authority — intent of general assembly — review of revenue collected — audit authority

  1 provisions

  This provision requires the director to publish a municipal tax list, collect and distribute telecommunications business license tax revenues, and sets reporting, auditing, and rate-adjustment rules for municipalities and telecom companies.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.1205 - Citation of law — definitions — tax credit allowed, amount — procedure to claim — cap on aggregate tax credit amount — report required — rulemaking authority

  1 provisions

  This section creates a tax credit for qualifying applicants and sets rules for applying, transferring, reporting, and rulemaking.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.190 - Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of

  1 provisions

  This section sets rules for tax refund claims, including who may claim, required filings, deadlines, and special procedures.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions

  1 provisions

  In certain large constitutional charter cities, current and delinquent general, school, and city taxes may be paid in full or in installments of at least 25%, and the director of revenue must issue receipts for partial payments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.150 - Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability

  1 provisions

  When a business with tax obligations is sold or closed, the seller or successor must file a final return, and a buyer must handle withholding and remittance rules tied to unpaid taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.957 - Adoption of development financing by ordinance — county assessor to determine total equalized assessed value — calculation of ad valorem taxes — allocation of economic activity taxes

  1 provisions

  A municipality may adopt development financing by ordinance, but must set up a special allocation fund and follow tax-assessment and tax-allocation rules tied to the development project area.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.250 - Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when

  1 provisions

  If a taxpayer files or pays late, the tax may be increased by penalties. The director of revenue may also estimate the delinquency and send written notice if the taxpayer fails to file or pay.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.350 - Apportionment of annual installments — drainage tax book, form — taxes due, when

  1 provisions

  The county clerk must apportion drainage assessments each year and deliver the drainage tax book to the county or township revenue collector by September 30.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 88.814 - Errors in tax bills, corrected, how — hearing required, when — adjustment authorized — general revenue funds to be used to pay balance, when

  1 provisions

  This section lets clerks and courts correct errors in tax bills, requires a clerk to certify the date of an interlineation correction, and requires a public hearing when a property owner requests one about a possibly excessive special assessment.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 146.060 - Rate of interest on delinquent tax — how collected

  1 provisions

  People who owe tax under this chapter and do not pay on time must pay interest on the delinquent tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 287.745 - Delinquent taxes, interest, rate — overpayment of taxes, credit

  1 provisions

  If certain taxes are paid late, the taxpayer must pay 1.5% interest per month. If a tax amount is disputed, later quarterly installments continue based on the director of revenue’s assessment. Overpayments after the taxable year may be refunded or credited at the taxpayer’s choice.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.1021 - Deposit of taxes collected into county private car tax trust fund — apportionment to counties

  1 provisions

  Taxes collected by the director must be paid into the County Private Car Tax Trust Fund, with part of the collection cost going to state general revenue, and counties must distribute the receipts between school districts and county general revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 155.080 - Use tax on aviation fuel — amount — collection — refunds

  1 provisions

  Missouri imposes a 9-cent-per-gallon use tax on aviation fuel used in aircraft with reciprocating engines, collected like the motor fuel tax, and commercial agricultural aircraft operators may apply for refunds.

  Act or statute Open & Chat