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 § 135.484 - Limitation on available tax credits, allocation of available credits

  1 provisions

  This provision caps certain tax credits, allocates portions of the annual amount, allows carryback/carryforward of excess credits, and requires a notarized endorsement when a tax credit certificate is transferred.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 173.796 - Tax credit for donations to fund — tax credits prohibited, when

  1 provisions

  Taxpayers may get a credit for donations to the fund, but no credits may be authorized, awarded, or issued for tax years beginning on or after January 1, 2005.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 68.235 - Levy of property tax authorized — vote required — ballot language — repeal of tax

  1 provisions

  A port authority may levy a real property tax by resolution, but generally only after voter approval; it may also repeal or amend the tax before expiration, unless that would impair repayment obligations.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1362 - Ballot form, election procedure — collection and administration of tax — penalties on unpaid taxes

  1 provisions

  Cities or counties may handle collection of a tax themselves or by agreement with the Missouri director of revenue, and may charge a 1% penalty plus up to 2% monthly interest on unpaid taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 251.618 - Incremental tax financing permitted, when — county assessor duties — tax rates, determination of

  1 provisions

  A regional economic development district board may adopt incremental tax financing by resolution after adopting a regional economic development plan, but not for retail projects.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 82.850 - Retail sales of meals or drink, tax on gross receipts — ballot language — trust fund established (Cities of Independence and Joplin)

  1 provisions

  Certain qualifying home rule cities may impose a local tax on gross receipts from meals and drinks, with voter approval and specific limits, and the revenue must be placed in dedicated trust funds.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.730 - Procedure for collection of personal taxes

  1 provisions

  This section sets how personal tax bills are collected, when they become delinquent, when suit may be filed, and when certain costs cannot be charged to the state, county, city, or collector.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 162.441 - Annexation — procedure, alternative — form of ballot

  1 provisions

  This section sets out procedures for a school district annexation vote and related board actions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 447.708 - Tax credits, criteria, conditions — definitions — eligibility of certain demolition costs

  1 provisions

  This section lets eligible projects receive certain tax credits and exemptions if they meet job, filing, and environmental compliance conditions; it also sets rules for remediation credits and limits on double benefits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.170 - Personal taxes — tax bills — delinquency

  1 provisions

  Certain personal tax bills become debts, can be sued on in the state’s name, and become delinquent on the next January 1 after the collector receives them.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.110 - Fixing ad valorem property tax rates, procedure — failure to establish, effect — new or increased taxes approved after September 1 not to be included in that year's tax levy, exception

  1 provisions

  Local political subdivisions must set property tax rates by the statutory deadlines, hold a public hearing, and provide required tax information before approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.514 - Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties

  1 provisions

  This section makes existing sales-tax rules and exemptions apply to this tax, allows the director of revenue to prescribe an exemption-certificate form, and requires the tax to be collected and paid in the ways stated here.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.799 - Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined

  1 provisions

  A regional recreational district may levy limited property or sales taxes for parks and recreation, but the tax must be approved through voter submission and, for the sales tax, voter majority approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 87.410 - Authorizing a tax for firemen's pensions in certain cities

  1 provisions

  If enough voters petition, city authorities must submit a one-fifth mill firemen’s pension tax to a city vote; if approved, the tax is levied, and it can later be ended by majority vote.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 249.610 - Sewer tax bill record — inquiries about taxes — payments

  1 provisions

  The county clerk must send a certified copy of special tax bill records to the county collector, and the county collector must keep a sewer tax bill record, report special sewer taxes on inquiry, accept payments, and record receipts and payments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.578 - Certain counties (Andrew) may impose a sales tax for museum purposes, amount — ballot, effective date — collection of tax — applicable provisions and exemptions — museum board, members, duties — repeal of tax, effective date

  1 provisions

  Certain qualifying counties may ask voters to approve a sales tax for museum funding, and if approved, retailers must add the tax to sales.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.997 - Senior services and youth program sales tax — ballot language — trust fund created, use of moneys (Perry County)

  1 provisions

  Some counties in the described population range may adopt a sales tax for senior services and youth programs, subject to voter approval and a rate cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 88.103 - Tax bill as lien against property, how released

  1 provisions

  This section lets a special tax bill lien be released when the tax bill is presented to the city clerk or records officer, and requires the officer to record and attest the cancellation.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.390 - Convention and tourism tax authorized (St. Louis County)

  1 provisions

  A qualifying county governing body may levy a convention and tourism tax of up to 3% on hotel and motel room sales or charges paid by transient guests.

  Treaty Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.120 - May compromise back taxes

  1 provisions

  A county commission may compromise back taxes on land or town lots in the back tax book when the property appears not worth the taxes, interest, and costs or would not sell for that amount.

  Act or statute Open & Chat