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 § 141.260 - Foreclosure of tax lien — tax sale certificate — evidence — priorities

  1 provisions

  Unpaid tax bills may be summarily foreclosed after they have been overdue for at least two years; municipal holders of tax sale certificates, certificates of purchase, or tax deeds may also foreclose their liens and share lien priority rights.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.031 - Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when

  1 provisions

  Taxpayers may pay current taxes under protest, but they must pay the bill in full, file a written protest, and start a court action within 90 days if they want recovery.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.087 - Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile telecommunications services — bond required — annual report of director, contents — delinquent payments — reapproval, effect, procedures

  1 provisions

  This provision sets procedures for local sales taxes, including notice to the director of revenue, collection rules, retailer duties, exemptions, reporting, and bond requirements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.205 - Secretary of board to extend and certify levee tax to collector-treasurers — duties of collector-treasurer — county collector-treasurer to collect delinquent taxes

  1 provisions

  This provision assigns levee-tax collection duties to board secretaries and collector-treasurers, including handling delinquent levee taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.300 - Supplemental tax book

  1 provisions

  If tax levies or tax-book delivery fail, the county commission clerk must prepare a supplemental tax book when required by the state tax commission or county commission.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 321.270 - Duty to levy and collect taxes — delinquent taxes constitute a lien

  1 provisions

  County tax-levying bodies must levy district taxes, and county tax-collecting officials must collect them.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax

  1 provisions

  Sellers in the covered area must report and return the computed sales tax amount to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1158 - Tax on transient guests in hotels and motels may be established — rate — purpose and use — ballot form, collection options, delinquency, interest and penalty — audit authorized — suits to enforce

  1 provisions

  A county with an authority under sections 67.1150 to 67.1158 may levy a transient guest tax on hotel and motel sleeping room charges, but only after voter authorization, and the rate must be over 2% and no more than 5% per occupied room per night.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 242.560 - Current and delinquent taxes — collection — procedure

  1 provisions

  This section sets out how drainage taxes and delinquent drainage taxes must be extended, certified, collected, returned, and paid over by county officers.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 620.650 - Purpose of qualified funds — tax credit for qualified contribution to qualified fund, amount, application, restrictions — tax on qualified funds uninvested capital, amount, distributions deemed made at end of tax year

  1 provisions

  This section gives a tax credit to a person who makes a qualified contribution to a qualified fund, requires an application to the department, and imposes a 15% tax on each qualified fund’s uninvested capital.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.110 - Collection of back taxes, payments applied, how, exceptions — removal of lien

  1 provisions

  County collectors must collect back taxes, apply certain tax payments to the oldest delinquent taxes first, and some landowners may redeem property from the state's lien by paying taxes and interest.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.064 - Ordering and limit reductions for certain credits — consolidated return — transfers of credits — effect of repeal of corporation franchise tax — pass through of tax credits by S corporation bank

  1 provisions

  This provision sets how certain bank tax credits are ordered and applied, and gives banks and related S corporation entities rules for passing through eligible credits.

  Order Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 247.500 - Collection of taxes — interest and penalties — lien of taxes

  1 provisions

  County tax authorities must levy the taxes, and tax-collecting officials must collect and remit them monthly to the district treasurer.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.333 - Credit exceeding tax due or applied for, refundable, when — effect of assignment, transfer or sale of tax credit

  1 provisions

  Some tax credits exceeding tax due are not refundable for earlier tax years, but may be carried forward; for tax years beginning on or after January 1, 2024, issued excess credits are refundable.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.250 - Equality of tax liens — priorities — distribution of proceeds

  1 provisions

  Tax liens are ranked by type and age, and sale proceeds are paid out according to lien seniority.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.1006 - Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority

  1 provisions

  A taxing authority may choose to contribute certain real property taxes to a land bank agency, and the land bank agency must remit received payments or credits to the collector for distribution to the appropriate taxing authority.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.995 - Generation-skipping credit tax imposed — amount

  1 provisions

  A Missouri generation-skipping credit tax is imposed on generation-skipping transfers involving property with a Missouri tax situs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.2040 - Sales tax authorized — ballot language — revenue, use of moneys — repeal of tax, ballot language

  1 provisions

  Certain counties may adopt a one-eighth of one percent sales tax if voters approve it, and the tax is later collected, administered, and enforced by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.073

  1 provisions

  This section requires political subdivisions and school districts to recalculate property tax rates after valuation changes, and it limits tax rate increases unless voters approve them.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 278.250 - Organization tax — annual tax for watershed district — limitation — levy — collection — lien enforcement — rate of tax — property tax (section 137.073) rate if no levy imposed for year

  1 provisions

  Watershed district trustees may levy limited taxes, and several officials must prepare the budget, certify levy rates, levy the tax, collect it, and keep the proceeds separately.

  Act or statute Open & Chat