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legal-2026.07.26-907

  1. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 145.1000 - Repeal of federal estate tax, effect on state tax — effective date

    unknown Act or statute Document — Missouri Revised Statutes § 145.1000 - Repeal of federal estate tax, effect on state tax — effective date

    Missouri Revised Statutes § 145.1000 - Repeal of federal estate tax, effect on state tax — effective date

    145.1000. Repeal of federal estate tax, effect on state tax — effective date. — Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri. The provisions of t

    Topics: tax

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  2. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

    unknown Act or statute Document — Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

    Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

    94.873. Retailers and persons liable for payment of taxes and returns. — Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870* and shall make a return and remit such taxes at such times and in such manner as the gov

    Topics: retail, tax

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  3. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 92.115 - Constitutional charter cities — requirements — ballot language

    unknown Constitution Document — Missouri Revised Statutes § 92.115 - Constitutional charter cities — requirements — ballot language

    Missouri Revised Statutes § 92.115 - Constitutional charter cities — requirements — ballot language

    r cities — requirements — ballot language. — 1. Any constitutional charter city which as of November 2, 2010, imposed or levied an earnings tax may continue to impose or levy an earnings tax, pursuant to sections 92.111 to 92.200, if it submits to the qualified voters of such city on the next general municipal election date immediately following November 2,

    Topics: local government, tax, voting

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  4. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 148.610 - Definitions

    unknown Act or statute Document — Missouri Revised Statutes § 148.610 - Definitions

    Missouri Revised Statutes § 148.610 - Definitions

    148.610. Definitions. — For the purposes of sections 148.610 to 148.700, providing for the taxation of credit unions and savings and loan associations, the following terms mean: (1) "Association", a savings and loan association or building and loan association organized under the laws of this state, any other state, or under the laws of the United States and

    Topics: tax

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  5. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 141.1015 - Power of eminent domain or to tax not authorized

    unknown Act or statute Document — Missouri Revised Statutes § 141.1015 - Power of eminent domain or to tax not authorized

    Missouri Revised Statutes § 141.1015 - Power of eminent domain or to tax not authorized

    141.1015. Power of eminent domain or to tax not authorized. — A land bank agency shall neither possess nor exercise the power of eminent domain. A land bank agency shall not have the power to tax. (L. 2012 H.B. 1659 & 1116)

    Topics: eminent domain, land banks, tax

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  6. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 32.210 - Compact to apply to all state and local taxes

    unknown Act or statute Document — Missouri Revised Statutes § 32.210 - Compact to apply to all state and local taxes

    Missouri Revised Statutes § 32.210 - Compact to apply to all state and local taxes

    32.210. Compact to apply to all state and local taxes. — The provisions of the compact shall apply to any tax levied by the state of Missouri or its political subdivisions. (L. 1967 p. 102 § 2, A.L. 1974 H.B. 1291)

    Topics: tax

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  7. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 190.800 - Imposition of tax — definitions

    unknown Act or statute Document — Missouri Revised Statutes § 190.800 - Imposition of tax — definitions

    Missouri Revised Statutes § 190.800 - Imposition of tax — definitions

    190.800. Imposition of tax — definitions. — 1. Each ground ambulance service shall, in addition to all other fees and taxes now required or paid, pay an ambulance service reimbursement allowance tax for the privilege of engaging in the business of providing ambulance services in this state. 2. For the purpose of this section, the following terms shall mean:

    Topics: ambulance services, tax

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  8. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 153.050 - Procedure where return not made

    unknown Act or statute Document — Missouri Revised Statutes § 153.050 - Procedure where return not made

    Missouri Revised Statutes § 153.050 - Procedure where return not made

    electric power and light companies, electric transmission lines, pipeline companies or express company fail to make and return to the state tax commission, the director of revenue and county clerks any of the reports required by this chapter, the county commissions, boards of equalization and the state tax commission shall proceed in the same manner to asses

    Topics: tax

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  9. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 235.160 - Power of taxation

    unknown Act or statute Document — Missouri Revised Statutes § 235.160 - Power of taxation

    Missouri Revised Statutes § 235.160 - Power of taxation

    235.160. Power of taxation. — For the purpose of providing revenue for such districts, the board shall have the power and authority to order the levy and collection of ad valorem taxes on and against all taxable tangible property within the district, and to make timely demand for any and all other taxes or allocations to which the district may be entitled. (

    Topics: local finance, revenue, tax

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  10. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 245.190 - Board may make additional levy of tax

    unknown Act or statute Document — Missouri Revised Statutes § 245.190 - Board may make additional levy of tax

    Missouri Revised Statutes § 245.190 - Board may make additional levy of tax

    245.190. Board may make additional levy of tax. — Where the works set out in the plan for reclamation of any levee district is found insufficient to reclaim in whole or in part any or all of the land and other property of the district the board of supervisors shall have the right to formulate new or amended plans containing new levees or other works, or prov

    Topics: public works, tax

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  11. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 68.255 - Statute of limitations

    unknown Act or statute Document — Missouri Revised Statutes § 68.255 - Statute of limitations

    Missouri Revised Statutes § 68.255 - Statute of limitations

    68.255. Statute of limitations. — No lawsuit to set aside a district established or a tax levied under this act*, or to otherwise question the validity of the proceedings related thereto, shall be brought after the expiration of ninety days from the effective date of the circuit court judgment establishing such district in question or the effective date of t

    Topics: district establishment, limitations period, litigation, tax

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  13. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 135.800 - Citation — definitions

    unknown Act or statute Document — Missouri Revised Statutes § 135.800 - Citation — definitions

    Missouri Revised Statutes § 135.800 - Citation — definitions

    135.800. Citation — definitions. — 1. The provisions of sections 135.800 to 135.830 shall be known and may be cited as the "Tax Credit Accountability Act of 2004". 2. As used in sections 135.800 to 135.830, the following terms mean: (1) "Administering agency", the state agency or department charged with administering a particular tax credit program, as set f

    Topics: definitions, tax credits

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  14. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 144.757 - Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax

    unknown Notice Document — Missouri Revised Statutes § 144.757 - Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax

    Missouri Revised Statutes § 144.757 - Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax

    144.757. Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax. — 1. As used in sections 144.757 to 144.761, "taxing jurisdiction" shall include any county, municipality, or any other political subdivision authorized to impose a sales tax under section 94.850, 94.8

    Topics: local sales/use tax

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  15. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate

    unknown Act or statute Document — Missouri Revised Statutes § 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate

    Missouri Revised Statutes § 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate

    overpayment is not refunded within one hundred twenty days from the latest of the following dates: (1) The last day prescribed for filing a tax return or refund claim, without regard to any extension of time granted; (2) The date the return, payment, or claim is filed; or (3) The date the taxpayer files for a credit or refund and provides accurate and comple

    Topics: interest on refunds/overpayments, tax

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  16. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.505 - Election procedure — sales tax imposed, property taxes to be reduced — rate of tax — no zoological taxes permitted

    unknown Act or statute Document — Missouri Revised Statutes § 67.505 - Election procedure — sales tax imposed, property taxes to be reduced — rate of tax — no zoological taxes permitted

    Missouri Revised Statutes § 67.505 - Election procedure — sales tax imposed, property taxes to be reduced — rate of tax — no zoological taxes permitted

    67.505. Election procedure — sales tax imposed, property taxes to be reduced — rate of tax — no zoological taxes permitted. — 1. Any county may, by a majority vote of its governing body, impose a county sales tax, in conjunction with a property tax reduction for each year in which the sales tax is imposed, for the benefit of such county in accordance with th

    Topics: county finance, property tax, sales tax

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  17. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 348.493 - Program lenders — tax credit, amount — certificate of tax credit, issuance of, when — tax credit requirements — sunset provision

    unknown Act or statute Document — Missouri Revised Statutes § 348.493 - Program lenders — tax credit, amount — certificate of tax credit, issuance of, when — tax credit requirements — sunset provision

    Missouri Revised Statutes § 348.493 - Program lenders — tax credit, amount — certificate of tax credit, issuance of, when — tax credit requirements — sunset provision

    348.493. Program lenders — tax credit, amount — certificate of tax credit, issuance of, when — tax credit requirements — sunset provision. — 1. As used in this section, "state tax liability" means any state tax liability incurred by a taxpayer under the provisions of chapter 143, 147, or 148, exclusive of the provisions relating to the withholding of tax as

    Topics: certificate administration, loan programs, tax credits

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  18. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 348.505 - Tax credit for family farm livestock loan program, procedure

    unknown Act or statute Document — Missouri Revised Statutes § 348.505 - Tax credit for family farm livestock loan program, procedure

    Missouri Revised Statutes § 348.505 - Tax credit for family farm livestock loan program, procedure

    348.505. Tax credit for family farm livestock loan program, procedure. — 1. As used in this section, "state tax liability", any state tax liability incurred by a taxpayer under the provisions of chapters 143, 147, and 148, exclusive of the provisions relating to the withholding of tax as provided for in sections 143.191 to 143.265 and related provisions. 2.

    Topics: certificate administration, loan program, tax credit

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  19. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 235.190 - Taxes to be levied and collected as other taxes

    unknown Act or statute Document — Missouri Revised Statutes § 235.190 - Taxes to be levied and collected as other taxes

    Missouri Revised Statutes § 235.190 - Taxes to be levied and collected as other taxes

    235.190. Taxes to be levied and collected as other taxes. — It shall be the duty of the body having authority to levy taxes within the county to levy the taxes provided in this law, and it shall be the duty of all officials charged with the duty of collecting taxes to collect such taxes at the time and in the form and manner and with like interest and penalt

    Topics: tax collection, tax lien

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  20. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax

    unknown Act or statute Document — Missouri Revised Statutes § 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax

    Missouri Revised Statutes § 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax

    144.761. Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax. — 1. No county or municipality imposing a local use tax pursuant to sections 144.757 to 144.761 may repeal or amend such local use tax unless such repeal or amendment is submitted

    Topics: ballot measure, local use tax, petition, repeal procedure

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