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 § 148.660 - Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation

  1 provisions

  The director of revenue must deposit tax payments into the stated funds, invest the money while it is held, and return earned interest to county treasurers on a set timeline.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.195 - Board may levy maintenance tax — unprotected lands not taxable

  1 provisions

  The board may levy a yearly maintenance tax on district lands and corporate property, but not on property that is not protected from overflow.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.571 - Museums and festivals, sales tax authorized (Buchanan County)

  1 provisions

  Certain counties may impose a small sales tax to fund museums and festivals, and a board can control how the money is spent.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.584 - Sales tax authorized, Jefferson County — proceeds to be used for county prosecutor's office and law enforcement services — ballot language

  1 provisions

  Jefferson County’s qualifying county governing body may authorize a sales tax up to 0.5%, but only if voters approve the proposal.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.341 - Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision

  1 provisions

  This section defines terms and sets rules for a Missouri tax credit for verified contributions to qualified agencies.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.431 - Missouri taxable income and tax

  1 provisions

  This provision sets how a corporation’s Missouri taxable income is calculated and how Missouri corporate tax is computed, including adjustments, consolidated-return rules, and a net operating loss modification.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.624 - Collection of tax, duties — unlawful advertisement — sale of business, duties — civil action allowed, when

  1 provisions

  Operators of certain hotel or motel sleeping rooms must collect and remit the tax, file quarterly returns, and give advance notice before selling the business; they also may not advertise that the tax will be absorbed or refunded.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.352 - Taxpayer owning interest in qualified project shall be allowed a state tax credit, how determined, cap — carry-back and carry-forward of credit authorized — rules promulgation and procedure

  1 provisions

  Qualified Missouri project owners may get a state low-income housing tax credit if the commission issues an eligibility statement, and they must report allocation details to the director.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.315 - Zero-cost adoption fund act — definitions — tax credit, amount — procedure — rules — sunset provision

  1 provisions

  This section creates a tax credit for qualified taxpayers who make qualifying contributions to the zero-cost adoption fund, sets limits and procedures for claiming it, and includes sunset rules.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.480 - Tax bill, prima facie proof — court may conduct informal hearings — further duties of court

  1 provisions

  In a tax-foreclosure case, a person challenging the tax bill or sale must state the defect specifically and prove it at trial; the court has several duties in handling the hearing, lien amounts, priorities, foreclosure judgment, sale, and dismissal of claims.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.562 - Principal dwellings, tax credit for renovations for disability access

  1 provisions

  This section gives certain taxpayers a Missouri income tax credit for accessibility renovations to a principal dwelling for a disabled resident, with limits, filing rules, and a sunset date.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 54.280 - County collector-treasurer, duties — fees authorized

  1 provisions

  The county collector-treasurer may collect listed taxes and must deposit fees into the county general fund; the county clerk must prepare and return a back tax book list within 30 days after receiving the tax books.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.619 - Tax on hotels, motels, sleeping rooms — rate — submitted to voters, when — procedure — ballot form — effective when — adoption to exempt from certain other taxes

  1 provisions

  The commission may submit a hotel/motel sleeping-room tax to voters, and election officials must process the election if requested. If approved, the tax takes effect; related local taxes are barred while it remains in effect, and the commission may collect penalties and interest on delinquent unpaid taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.235 - Assessor's books to have three columns for values — extension of taxes

  1 provisions

  County assessors must set up three valuation columns in the assessor’s book, and the county clerk must extend and round tax figures in the prescribed way.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.451 - Ordinance enforcement, unrecovered costs included in certain fees, or real estate tax bills

  1 provisions

  Certain cities may add unrecovered ordinance-enforcement costs or fines to a property’s annual real estate tax bill, and finance officers must add delinquent amounts over one year old in specified cases.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 242.460 - Levy of annual installment of tax — form of tax certificate

  1 provisions

  The board of supervisors must set and levy the annual installment tax each year and certify it to the collector by September 30.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.271 - Transient guest tax for the promotion of tourism (City of Grandview)

  1 provisions

  A qualifying city governing body may impose a transient guest tax on hotel and motel sleeping-room charges, up to 5% per occupied room per night, if voters are asked to authorize it.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.020 - Compromise of taxes permissible

  1 provisions

  Tax judgments may be compromised before the property is sold under execution, using the same officials and conditions that apply to tax compromises.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.481 - Tax return required when — executor's duty

  1 provisions

  Executors must file a Missouri tax return for estates covered by this section, including resident estates and certain nonresident estates.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.578 - Sales tax authorized in certain cities (Springfield), rate, use of funds, bonds authorized — ballot, effective date — administration, deposit of revenue — use of funds upon abolishment — repeal

  1 provisions

  Certain home rule cities may impose a local sales tax, but only with voter approval and within stated rate, duration, and use limits.

  Act or statute Open & Chat