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 § 88.818 - Record of tax bills — payment to owner or city — procedure on payment to city

  1 provisions

  This section sets out how special tax bills must be recorded, assigned, paid, receipted, and canceled.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 96.220 - Special taxes under this law to be collected as are regular municipal taxes

  1 provisions

  Taxes authorized under sections 96.150 to 96.220 must be levied and collected like regular municipal taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.5016 - Department of revenue to administer and collect tax — director's duties

  1 provisions

  Counties levying this local sales tax must not administer or collect it locally and must use the state department of revenue instead.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 338.540 - Notice requirements — unpaid or delinquent taxes, procedure for collection — failure to pay taxes, effect of

  1 provisions

  Social services must notify pharmacies with taxes overdue by more than 90 days, and unpaid taxes become delinquent if not paid within 30 days after notice.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions

  1 provisions

  Some county governing bodies may let taxpayers pay current property taxes on a schedule, and counties may refund overpayments at year-end but may not pay interest on those refunds.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.243 - Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure

  1 provisions

  This section sets deadlines for the assessor, clerk, governing bodies, collector, and state auditor to exchange assessment and projected tax levy information.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.1040 - Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government)

  1 provisions

  Local governments may levy a small cemetery maintenance tax on taxable real property and must put the revenue into a cemetery maintenance trust fund.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.577 - Sales tax imposed in certain cities — rates of tax — election procedure — revenue to be used for capital improvements — revenue bonds, retirement — special trust fund — limitation on use of revenue by city of St. Louis — refunds authorized

  1 provisions

  Certain municipalities may levy a voter-approved local sales tax, and the revenue must be kept in a special trust fund for the specific purpose stated in the section.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.597 - Sales tax for operations of hospital services — ballot language — fund created, use of moneys — repeal of tax (Bates County)

  1 provisions

  A qualifying county governing body may enact a sales tax for hospital services, but the tax cannot exceed 1% and needs voter approval to become effective.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 145.041 - Estate containing property having tax situs outside Missouri — computation of tax

  1 provisions

  If an estate includes property with tax situs outside Missouri, the tax is reduced using a fraction based on the gross estate excluding that property.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 136.073 - Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when

  1 provisions

  The revenue director may make reciprocal tax-enforcement agreements with other states and DC, and may share certain tax information with other taxing officials when the other jurisdiction gives Missouri equivalent privileges and the information is used only for tax purposes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 205.550 - Special taxes for hospital collected as township taxes

  1 provisions

  Special hospital-district taxes are levied against the township or townships forming the hospital district and collected like regular township taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.576 - Collection of the tax requirements — applicable penalties

  1 provisions

  This section applies existing sales tax collection rules, exemptions, discounts, and penalties to the tax in sections 67.571 to 67.577, and lets the director of revenue prescribe an exemption-certificate form.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.190 - Tax ordinance not to require copies of federal or state income tax returns

  1 provisions

  A tax ordinance under these sections cannot require taxpayers to file copies of state or federal income tax returns with city officials or their designees.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.771 - Additions treated as tax

  1 provisions

  Additions to tax and penalties under this chapter must be paid on notice and demand and are handled like taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 205.202 - Certain districts may impose sales tax instead of property tax — vote required — fund created, use of moneys — repeal of tax — dissolution of district, effect of (Ripley County)

  1 provisions

  Some hospital district governing bodies may replace property tax with a sales tax, but voter approval is required.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.400 - Abatement on tax list — procedure

  1 provisions

  If a collector-treasurer cannot collect certain taxes for specified reasons, they must file a tax book, a written statement, and an oath before getting credit for the taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 151.170 - County clerk to make railroad tax book

  1 provisions

  The county clerk must enter railroad property taxes on a separate railroad tax book within 10 days after the county commission levies those taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 251.615 - Sales tax authorized, ballot language — deposit of tax revenue, use of moneys — abolishment of tax, effect of — annual report, contents — severability clause

  1 provisions

  Cities and counties in qualifying regional economic development districts may levy a local sales tax, but only after voter authorization and with specified revenue-handling rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.403 - Tax credit for qualified investment in Missouri small businesses and qualified investors in community banks or community development corporations — credit evidenced by certificate, limitation of amount of investment eligible for tax credit

  1 provisions

  Investors can get Missouri tax credits for qualified investments, with different credit percentages depending on the type of investment and limits on how much credit is available.

  Act or statute Open & Chat