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Revised Statutes of Missouri — Title X (Taxation and Revenue)
1,195 sections.
Chapter 135 — Tax Relief
- 135.010 Definitions
- 135.015 Time for filing and other procedural matters, how governed
- 135.020 Credits, how applied, considered overpayment, when
- 135.025 Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when
- 135.030 Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility
- 135.035 Claims for calendar year 1975 and later affected
- 135.090 Income tax credit for surviving spouses of public safety officers — sunset provision
- 135.096 Long-term care insurance tax deduction, amount
- 135.100 Definitions
- 135.110 Tax credit for new or expanded business facility — computation — maximum years and amount allowed — no credit allowed a public utility and certain businesses — definitions
- 135.115 Vesting of tax credits, when — waiver, applicable when
- 135.120 Deferment of tax credit — election — notice
- 135.130 Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit
- 135.140 Termination and resumption of operation of business — consent of director required for claim of credit
- 135.150 Rules, promulgation duties — certification of applications for tax credit — application requesting credit granted when — denial, protest procedure — review by administrative hearing commission authorized
- 135.155 Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when
- 135.200 Definitions
- 135.204 Contingent effective date for certain sections
- 135.205 Requirements to qualify as enterprise zone
- 135.206 Counties, certain third class counties to have one enterprise zone designated, requirements
- 135.207 Satellite zones may be established in certain cities or villages, requirements
- 135.208 Additional enterprise zones to be designated, certain third class counties, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of Portageville, the city of Lamar, requirements
- 135.209 Satellite enterprise zone may be established, city of Independence
- 135.210 Designation as enterprise zone, procedure — maximum number, exceptions — report required from all zones — cancellation of zone, procedure
- 135.212 Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties)
- 135.215 Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when
- 135.220 Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed
- 135.225 Tax credit for new or expanded business facility, requirements — definitions — apportionment of credits — period for which tax credit granted — election to forfeit and claim tax credit under section 135.110 — vesting of credits and exemptions, when — waiver of credits and exemptions, when
- 135.230 Tax credits and exemptions, maximum period granted — calculation formula — employee requirements, waived or reduced, when — motor carrier, tax credits, conditions — expansion of boundaries of enterprise zone — petition for additional period, qualifications
- 135.235 Tax credit for expense of training employees — small corporations and partnerships
- 135.240 Employees for which employer may claim training credit
- 135.245 Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations
- 135.247 Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits
- 135.250 Rules authorized, procedure
- 135.255 Displaced enterprise zone resident assistance, when, limitations
- 135.256 Enterprise zone to be established in certain cities (Rolla)
- 135.257 Enterprise zone to be established in city not within a county (St. Louis)
- 135.258 Letter of intent required, when
- 135.259 Enterprise zone designated for a certain county (Wright County)
- 135.260 Enterprise zone designated for a certain city (Carl Junction)
- 135.262 Any area meeting enterprise zone requirements shall be designated as such
- 135.270 Strategic initiative investment income tax refund, automobile manufacturers or assemblers
- 135.276 Definitions
- 135.277 Taxable income of retained business facility exempt from income taxation, amount
- 135.279 Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit
- 135.281 Application for income tax refund (Hazelwood Ford Plant) — approval procedures
- 135.283 Program application — approval by department — executed agreement required, contents
- 135.284 Contingent expiration of certain sections
- 135.286 Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions
- 135.300 Definitions
- 135.305 Eligibility — amount of tax credit
- 135.307 Credit exceeding tax, not refunded, effect
- 135.309 Assignment of credit, procedure
- 135.311 Application, content, filed where
- 135.313 Credit for charcoal producers
- 135.315 Zero-cost adoption fund act — definitions — tax credit, amount — procedure — rules — sunset provision
- 135.325 Title
- 135.326 Definitions
- 135.327 Adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when
- 135.329 Credit not allowed, when
- 135.331 Adopted child eighteen years of age or older, credit not allowed — exception
- 135.333 Credit exceeding tax due or applied for, refundable, when — effect of assignment, transfer or sale of tax credit
- 135.335 Credit reduced, amount, when
- 135.337 Credit not to be considered for adoption subsidy
- 135.339 Rules authorized, procedure
- 135.341 Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision
- 135.350 Definitions
- 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
- 135.355 Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount
- 135.357 Capital gain exclusion, when
- 135.359 Rules authorized, procedure
- 135.361 Rules, effective, when — rules invalid and void, when
- 135.362 Eligibility statement, low-income housing credit, not applicable, when
- 135.363 Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules
- 135.400 Definitions
- 135.401 Community development fund, creation, administration by department of economic development, expenditures
- 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
- 135.405 Total tax credit minimum — maximum — not to limit other investments
- 135.408 Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments
- 135.411 Investment to remain in business for five years — failure to comply, repayment of tax credit
- 135.414 Requirements for business to be eligible for tax credit investments — ineligible persons or entities
- 135.416 Investment percentage required to be spent in Missouri
- 135.420 Director of department of economic development, duties, certificate of tax credit — procedure to request
- 135.423 Revocation of tax credit, grounds for — procedures
- 135.426 Unused balance of tax credit — director to issue a new certificate for unused balance
- 135.429 Penalties and procedural matters how determined
- 135.430 Department of social services, rulemaking authority
- 135.432 Rulemaking authority, procedure
- 135.445 Presidential disaster declaration — tax credit for insurance deductible on homestead — definitions — amount, procedure — rules
- 135.457 Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date
- 135.460 Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits
- 135.475 Rebuilding communities and neighborhood preservation act cited
- 135.478 Definitions
- 135.481 Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications
- 135.484 Limitation on available tax credits, allocation of available credits
- 135.487 Procedure for application for tax credit — department of economic development may cooperate with political subdivisions to determine eligibility — department to conduct annual program evaluation
- 135.490 Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit
- 135.500 Title of law — definitions
- 135.503 Amount of credit, how calculated, reduction — insurance companies not required to pay retaliatory tax, when — carry forward — limitation on amounts of certified capital, allocation of certified capital — notification of limitation
- 135.505 Funding period
- 135.508 Certification of profit or not-for-profit entities — limitation on insurance companies, management or direction of certified capital company — seventy-five days to issue or refuse certification — responsibility for administration of tax credits — rulemaking authority
- 135.516 Schedule of qualified investments — qualified distributions, when, requirements — qualified investment cost limit — company documents as closed records, when — company report to department of economic development
- 135.517 Qualified investments, requirements
- 135.520 Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, decertification
- 135.523 Certification revocation, application misrepresentations
- 135.526 Registration of investments
- 135.529 Sale or transfer of credit — rulemaking authority — administrative review
- 135.530 Distressed community defined
- 135.535 Tax credit for relocating a business to a distressed community, approval by department of economic development, application — employees eligible to receive credit — credit for expenditures on equipment — transfer of certificate of credit — maximum amount allowed, credit carried over — limitations — tax credit for existing business in a distressed community which hires new employees, conditions and types of businesses eligible
- 135.545 Tax credit for investing in the transportation development of a distressed community — approval of investment by economic development, credit carried forward, transfer of certificate of credit, maximum amount allowed
- 135.546 Tax credits for investing in the transportation development of a distressed community prohibited, when
- 135.550 Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date
- 135.562 Principal dwellings, tax credit for renovations for disability access
- 135.600 Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date
- 135.621 Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision
- 135.630 Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality
- 135.647 Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision
- 135.679 Citation — definitions — tax credit, amount, claim procedure — rulemaking authority
- 135.680 Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision
- 135.682 Letter rulings to be issued, procedure — letter rulings closed records
- 135.686 Citation — definitions — tax credit, amount, claim procedure — rulemaking authority
- 135.690 Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules
- 135.700 Tax credit for grape and wine producers
- 135.710 Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision
- 135.712 Citation of law — definitions
- 135.713 Educational assistance organization contribution tax credit — amount, procedure — effective, when
- 135.714 Educational assistance organization duties — annual audit — duties of state treasurer — information to be posted on state treasurer's website
- 135.715 Tax credit, cumulative amount — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition
- 135.716 Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys
- 135.719 Rulemaking authority
- 135.750 Tax credit for qualified motion media production projects (Show MO Act) — definitions — application — cap — transfer of credits — rulemaking — sunset provision — contingent termination date
- 135.753 Entertainment industry jobs act, tax credit — definitions — amount — transfer of credits — conditions and limitations — cap — rulemaking — sunset provision — contingent termination date
- 135.766 Tax credit for guaranty fee paid by small businesses, when
- 135.772 High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision
- 135.775 Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision
- 135.778 Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision
- 135.800 Citation — definitions
- 135.802 Information required to be submitted with tax credit applications — certain information required for specific tax credits — rulemaking authority — requirements to apply to certain recipients, when — duties of agencies
- 135.803 Ineligibility based on conflict of interest, when
- 135.805 Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available for review — effective date — names of recipients to be made public
- 135.810 Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority
- 135.815 Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of
- 135.825 Tracking system for tax credits required — exception — rulemaking authority
- 135.830 Tax credit accountability act of 2004 to be in addition to existing tax laws
- 135.950 Definitions
- 135.953 Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria
- 135.957 Enhanced enterprise zone board required, members — terms — board actions — chair — role of board
- 135.960 Public hearing required — ordinance requirements — expiration date — annual report
- 135.963 Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor's duties
- 135.967 Tax credit allowed, duration — prohibition on receiving other tax credits — limitations on issuance of tax credits — cap — eligibility of certain expansions — employee calculations — computation of credit — flow-through tax treatments — credits may be claimed, when — certificates — refunds — verification procedures
- 135.968 Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure
- 135.970 Rulemaking authority
- 135.973 Eligibility of existing enterprise zones
- 135.980 No restriction by ballot permitted for certain businesses with NAIC code — expiration date
- 135.1125 Definitions — tax credit, amount — application — rulemaking authority — sunset provision
- 135.1150 Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority
- 135.1180 Citation of law — definitions — tax credit, amount, procedure — rulemaking authority
- 135.1610 Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision
- 135.1670 Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date
Chapter 136 — Collection of State Taxes
- 136.010 Division to collect all state revenues, exceptions, report
- 136.030 Duties of director of revenue
- 136.035 Director to refund taxes, when — claim to be filed within two years of date of payment
- 136.040 Director to appoint assistants — bonds
- 136.050 Employees assigned to work in other departments
- 136.055 Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when
- 136.060 Deputization of employees in other state departments — bonds
- 136.070 Access to all records
- 136.073 Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when
- 136.076 Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section
- 136.080 Power to administer oaths
- 136.090 Issue subpoenas — fees and mileage of witnesses
- 136.100 Testimony — witnesses — subpoenas
- 136.105 Fees to be deposited in state treasury
- 136.110 Moneys received — record — deposit — audit of director's books — promptly defined
- 136.120 Powers of director to prescribe rules and regulations
- 136.130 Monthly reports
- 136.140 Accounting systems — approval by director
- 136.145 Certain fees and receipts shown separately
- 136.150 Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution
- 136.160 Accounts and vouchers to be exhibited, when
- 136.170 Delinquent accounts — penalty
- 136.180 Issuance of distress warrant — failure — penalty
- 136.190 Form of distress warrant
- 136.200 Duty of sheriff
- 136.210 Sale of property distrained
- 136.220 Violation by sheriff
- 136.230 Fees for collection by distress warrant — exceptions
- 136.240 Report of delinquents to general assembly
- 136.245 Legal counsel for director of revenue before administrative hearing commission
- 136.255 Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties
- 136.300 Burden of proof in proceedings or appeal on director of revenue — when, exceptions
- 136.303 Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply
- 136.310 Evidence of related federal determination admissible, when
- 136.315 Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced
- 136.350 Citation of law
- 136.352 Amount of collections due to audit, not basis of employee performance, department of revenue
- 136.355 Statement of taxpayer rights, director to compile, contents — distribution
- 136.357 Postal error cause for late return, no penalty assessed
- 136.360 Electronic transmission, adequate service on director, when
- 136.362 Advisory opinion to director, tax liability — taxpayer may obtain
- 136.365 Appeal, taxpayer's right to, notice to be given, when
- 136.370 Employee error, cause of late return — no penalty to taxpayer, when
- 136.375 Fair and consistent application of Missouri tax laws
- 136.380 Identification number of department employee provided to taxpayer, when
- 136.400 Excess revenue, certification
- 136.405 Annual return defined — the filing of amended return after certain date not to be included
- 136.450 Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date
Chapter 137 — Assessment and Levy of Property Taxes
- 137.010 Definitions
- 137.015 Classification of property
- 137.016 Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered
- 137.017 Agricultural and horticultural property, how assessed
- 137.018 Certain merchandise exempt from ad valorem taxes
- 137.021 Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of
- 137.022 Private car company, defined — subject to assessment and taxation, manner
- 137.023 Rules and regulations — promulgation, procedure
- 137.030 Levy for library purposes
- 137.035 What taxes to be assessed, levied, and collected in counties
- 137.037 Levy to pay cost of property reevaluation — election — form of ballot
- 137.040 Procedure for assessing, levying, and collecting additional taxes — limitations — conditions
- 137.045 Assessment, levy, and collection not to be made except as provided — penalty
- 137.055 County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect
- 137.060 Action of county commission to be entered of record
- 137.065 Limit of county taxes — increase, election, ballot — reduction not necessary, when
- 137.070 Apportionment in counties having township organization
- 137.072 School districts and political subdivisions may increase tax ceiling by vote of governing body, when
- 137.073 Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties
- 137.074 Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information
- 137.075 What property liable for taxes
- 137.076 Valuation by assessor, factors to be considered — income-based approach for assessment of parcels
- 137.078 Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables
- 137.079 Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal
- 137.080 Annual assessment date — subclasses of tangible personal property
- 137.081 New political subdivisions, assessment, effective when
- 137.082 New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect
- 137.083 Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt
- 137.085 Government lands become taxable, when — state lien on real property, extent of
- 137.090 Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers
- 137.092 Rental or leasing facilities to submit lessee lists
- 137.095 Corporate property, where taxed — tractors and trailers
- 137.098 College fraternity and sorority real property, how assessed
- 137.100 Certain property exempt from taxes
- 137.101 Charitable organizations, exemption from property taxes — assessor's duties
- 137.110 Assessment blanks, books and supplies, furnished, when
- 137.112 Deferred maintenance, defined
- 137.113 Scope of sections
- 137.114 Assessment of deferred maintenance improvements postponed — eligibility requirements
- 137.115 Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment
- 137.116 Department of revenue to furnish lists of motor vehicles
- 137.117 Recorder to furnish list of real estate transfers (third and fourth class counties)
- 137.119 Filing of subdivision plat not to affect classification or increase appraised value — exception
- 137.120 Property list, contents
- 137.122 Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions
- 137.123 Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed
- 137.125 Procedure in case of absence from property and of death
- 137.130 Assessor to make physical inspection, when — assessment
- 137.135 Duplicate list to be left if made during absence of owner
- 137.150 Assessor and other officers to administer oaths — failure of assessor — penalty
- 137.155 Form of oath — refusal to make oath — penalty
- 137.160 Assessment of discovered real property — notice to state tax commission
- 137.165 Procedure of assessing real estate omitted from tax books
- 137.170 Each tract of land charged with its own taxes — notice to owner
- 137.175 Failure to assess taxable property — method of subsequent assessments
- 137.177 Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor
- 137.180 Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents
- 137.185 Tracts less than one-sixteenth of a section
- 137.190 Penalty for violation of section 137.185
- 137.195 County commissions to procure plats from United States land office
- 137.200 Plats or maps lost — duty of county commissions
- 137.205 Assessor to have free access to plats and maps — board to compare — omissions
- 137.210 Assessor to examine and compare lists — assessor's book
- 137.215 Books to be divided into two parts — land list and personal property list — method of making list
- 137.220 Assessor to prepare plats to all tracts and lots
- 137.225 Assessor to be provided with real estate book and personal assessment book
- 137.230 When section 137.225 does not apply
- 137.235 Assessor's books to have three columns for values — extension of taxes
- 137.237 Tax-exempt properties, assessor to compile list for state tax commission
- 137.240 County commissions to furnish additional books when necessary
- 137.243 Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure
- 137.245 Assessor to prepare and return assessor's book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when
- 137.250 List lost or destroyed — new assessment to be made
- 137.260 County clerk to correct tax book
- 137.265 Assessment not illegal because of informality in making
- 137.270 County commission to hear and determine erroneous assessments
- 137.275 Appeals to county board of equalization — lodged where
- 137.280 Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice
- 137.285 Double assessment for making fraudulent list
- 137.290 Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized
- 137.295 Clerk to make statement
- 137.298 Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill
- 137.300 Supplemental tax book
- 137.305 Supplemental tax book same validity and force
- 137.320 Penalty for clerk's neglect or refusal — evidence
- 137.325 Sections 137.325 to 137.420 applicable to first class counties
- 137.335 Blanks for assessment to be designed by state tax commission — time of making assessment
- 137.340 Taxpayer to file return listing all tangible personal property
- 137.345 Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis
- 137.350 Assessment of estates — duty of guardian
- 137.355 Notice of increased assessment of listed property — notice to owners, when, contents
- 137.360 Form of oath — penalty for refusal — lists filed with county clerk
- 137.375 Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure
- 137.380 Procedure when assessor's lists cannot be included in one book
- 137.385 Appeal from assessment — form — time for filing
- 137.390 County commission to determine tax rate
- 137.392 Clerk to deliver tax books to collector, when — extension of time
- 137.395 County commission to establish system of bookkeeping
- 137.400 County reimbursed for abstract furnished to any city, town or village
- 137.405 Certain sections not applicable to property assessed by state tax commission
- 137.410 Inconsistent laws not applicable
- 137.415 County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty
- 137.420 False certification a misdemeanor
- 137.425 Tax levy, how made in counties with township organization — assessment book, how prepared
- 137.435 Real property assessed, how and where
- 137.440 Assessment of real and tangible property
- 137.445 Assessor's books — how made
- 137.450 Assessment lists to be filed with county clerk
- 137.465 County clerk to submit lists of property — abstracts of all real property
- 137.470 County clerk to estimate state, county, township, school, bridge and other tax
- 137.475 County clerk to deliver assessment roll to collector
- 137.480 State tax commission to instruct and advise county clerks
- 137.485 Constitutional charter cities subject to the provisions of sections 137.485 to 137.550
- 137.490 Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents
- 137.495 Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday
- 137.500 Assessment blanks, distribution, how signed — penalty
- 137.505 Failure to file return — duty of assessor
- 137.510 Assessor's books — method of preparation — date to be completed
- 137.512 Notice as to time and place of inspection of assessment records
- 137.515 Assessor to make abstract of books, when — copies certified
- 137.520 Assessor to extend book — make tax bills
- 137.525 Duties of city comptroller
- 137.535 Assessor to make daily record of transfers of property
- 137.540 False returns — board of equalization notified — duties of board
- 137.545 False returns — penalty
- 137.550 Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter
- 137.554 Portion of tax expended on city streets, city to designate where and how spent
- 137.555 Special road and bridge tax, how levied, collected and disbursed
- 137.556 One-fourth of tax expended on city streets in certain counties — exception, St. Francois County
- 137.557 Establishment of county-urban road systems — portion of special road and bridge tax may be expended on system roads — advisory board (Kansas City urban area)
- 137.558 County-urban road system — refunds to cities — county-arterial roads (St. Louis County)
- 137.559 Portion of road bond construction fund may be expended on system roads
- 137.560 Special road and bridge fund to be a separate fund on all accounting statements of county
- 137.565 Election for tax — petition — duty of county commission
- 137.570 Form of ballot
- 137.575 County commission to make levy — how collected
- 137.580 County commission to refund special road and bridge tax to incorporated city, town or village
- 137.585 Township special road and bridge tax, how levied, collected and disbursed
- 137.590 Such funds to be shown as separate items
- 137.595 Taxes — how collected — how kept
- 137.600 Railroad, telegraph and telephone taxes — rate — how collected and disbursed
- 137.715 Clerks and deputies, appointment, compensation, how paid
- 137.720 Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties)
- 137.721 Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties)
- 137.722 Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties)
- 137.725 Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund
- 137.750 Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses
- 137.900 Definitions
- 137.910 Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions
- 137.920 Warehouse duty to keep records of in-transit property, in-transit defined
- 137.930 Forms for no-situs, tax exemptions, procedure
- 137.940 Reconsignment of in-transit property to final destination in state, assessed and taxed, when
- 137.950 Evasion of taxes — civil action to recover taxes, costs and attorney's fee
- 137.960 False statements to assessors — penalty
- 137.975 Annual reports to be filed, form, content
- 137.977 Failure to file, penalty — waiver of penalty, when — report deemed filed, when
- 137.979 Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect
- 137.981 Administrative and judicial review procedure authorized for private car companies
- 137.983 Private car companies not subject to ad valorem taxation, when
- 137.985 Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed
- 137.1000 Title, effective date
- 137.1003 Definitions
- 137.1006 Powers of commission
- 137.1009 Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when
- 137.1012 Aggregate valuation of distributable freight line company property by the commission — procedure
- 137.1015 Review of original assessment, when — procedures
- 137.1018 Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision
- 137.1021 Deposit of taxes collected into county private car tax trust fund — apportionment to counties
- 137.1024 Director to notify attorney general of failure to pay taxes due
- 137.1027 Attorney general to institute a suit, when — property subject to seizure, when
- 137.1030 Contingent procedures for freight line company taxes, effective when
- 137.1040 Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government)
- 137.1050 Homestead property tax credit, persons 62 or older — definitions — credit amount — ordinance or referendum, ballot language — application of credit to tax liability — notification to political subdivisions
- 137.1055 Homestead property tax credit, certain counties — definitions — credit amount — notification
Chapter 138 — Equalization and Review of Tax Assessments
- 138.010 Membership of county board of equalization — annual meetings
- 138.011 Board of equalization members, restriction on being certain local officials or school board members (charter counties)
- 138.015 Representation of constitutional charter cities under 300,000 on board — compensation
- 138.020 Members of board not to receive additional compensation, exception — compensation of county surveyor
- 138.030 Oath of members — powers and duties
- 138.040 Power to send for persons and papers — quorum
- 138.050 Rules to be observed
- 138.060 Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments
- 138.070 Assessment of property omitted from assessor's books — notice — hearings
- 138.080 Adjustment of tax books
- 138.085 County board of equalization, certain first and second class counties
- 138.090 Meetings of board (first class counties)
- 138.100 Rules — hearings (first classification counties)
- 138.110 Complaints to be filed with state tax commission, when (first class counties)
- 138.120 Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties)
- 138.130 Extension of taxes — delivery of books (first class counties)
- 138.135 Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County)
- 138.140 Board of equalization — members — oath — compensation — vacancies, how filled
- 138.150 Powers and duties — notice of increase
- 138.170 Length and period of meetings — subpoena witnesses — hearings
- 138.180 Appeal to board of equalization, how taken
- 138.190 Creation of state tax commission — term of office
- 138.200 Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited
- 138.210 Oath of office
- 138.220 Bond — amount
- 138.230 Compensation and expenses
- 138.235 Commission to conduct seminars — investigate leasing companies — compensation for extra duties
- 138.240 Quorums — hearings — decisions
- 138.250 Location of office
- 138.260 Secretary, appointment, duties — compensation, how set
- 138.280 Employment of clerical help
- 138.290 Agents, appointed, when — compensation, how provided
- 138.300 Powers of agents
- 138.310 Agent to conduct investigations — advisory recommendations
- 138.320 Forms and instructions
- 138.330 Seal for commission — attestation of records — evidence — custodian of seal
- 138.340 Commission cannot fix rate of levy
- 138.350 Public meetings — access to records — certification of documents
- 138.360 Issuance of subpoenas — fees — costs
- 138.370 Examination of witnesses and books
- 138.380 Duties and powers of commission
- 138.390 To classify and equalize property
- 138.400 Certification of valuation changes — adjustments
- 138.410 General supervision — attorney general and prosecuting attorney to assist in enforcement
- 138.415 Official visits to counties
- 138.420 Power of original assessment — notification — modification of decision
- 138.430 Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when
- 138.431 Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how
- 138.432 Decisions and orders of hearing officers, appeal of, procedure — when deemed final
- 138.433 Pleadings, when deemed filed
- 138.434 Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when
- 138.435 Office of state ombudsman for property assessment and taxation established — administration, duties, authority
- 138.440 Annual report — content — compensation for extra duties
- 138.445 Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation
- 138.450 Annual meeting of assessors — expenses — warrant in payment
- 138.460 Inspection of assessment rolls — assessment of property omitted from rolls — notice given
- 138.470 Hearing — correction of books — compensation of assessor — court review — commission assessment final
- 138.480 Papers may be destroyed, when
Chapter 139 — Payment and Collection of Current Taxes
- 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
- 139.040 Acceptable medium of exchange in payment of taxes
- 139.050 Taxes payable in installments — exemption for property taxes paid by financial institutions
- 139.052 Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions
- 139.053 Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions
- 139.055 Tax paid by credit card or electronic transfer — fee
- 139.060 Nonresidents to be furnished statement
- 139.070 Mortgagee or other lienholders — payment of taxes
- 139.080 Payment of taxes on part of land — duty of collector — notice and protest
- 139.090 Receipt for payment — duplicates — payment on parts of tracts and undivided interests
- 139.100 Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when
- 139.110 Attachment of tax lien to insurance — waive lien — claims
- 139.120 Seizure and sale of personal property — duty of sheriff
- 139.130 Cost of levy to be taxed — collector may levy, when — fees
- 139.140 Delivery of personal delinquent list to successor
- 139.150 Duplicate receipts — exceptions
- 139.160 Return of delinquent lists — settlement — inspection of lists by commission
- 139.170 Special term of commission for settlement, when
- 139.180 No additional delinquent lists
- 139.190 Examination by commission — settlement on record — report to director
- 139.200 Collector may be attached, when
- 139.210 Monthly statements and payments
- 139.220 Payment into county treasury — duplicate receipts
- 139.230 Remittance to director of revenue — receipt — penalty for failure
- 139.235 Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when
- 139.240 Disposition of moneys — St. Louis
- 139.250 Failure to make payment — forfeiture — proceedings against defaulting collector
- 139.270 Refusal to pay — forfeiture — distress warrant
- 139.280 Penalty for erroneously reporting lands delinquent
- 139.290 Illegal levy — refund
- 139.300 Individual liability of officers — failure to perform duty, penalty
- 139.320 Taxes — collection and payment into county treasury (township organization counties)
- 139.330 What authorization by warrant
- 139.340 Notification by clerk to treasurer — completion of books
- 139.350 Collection of taxes — procedure
- 139.360 Levy and sale of goods under distraint
- 139.370 Sale under distraint — procedure
- 139.380 Sale under distraint — surplus
- 139.390 Removal from township — levy and collection of taxes
- 139.400 Abatement on tax list — procedure
- 139.410 Surplus tax money, how held
- 139.420 Collector-treasurer — final settlement of accounts
- 139.430 Collector-treasurer — monthly statements — disposition of collected moneys
- 139.440 Collector-treasurer — default, penalties — certified copy of statement
- 139.450 Collector-treasurer — statements
- 139.460 Collector-treasurer — school taxes, collection — apportioned and kept — school districts
- 139.600 Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of
Chapter 140 — Collection of Delinquent Taxes Generally
- 140.010 County collector — enforcement of state's lien — alternative, partial opt-in county
- 140.030 Collector to make delinquent lists
- 140.040 Correction of delinquent lists by county commission — certified to whom
- 140.050 Clerk to make back tax book — delivery to collector, collection — correction of omissions
- 140.060 Back tax book — contents — interest
- 140.070 Delinquent real estate taxes extended into back tax book
- 140.080 County clerk and collector, comparison of lists — clerk's certification
- 140.090 Back tax book to be in alphabetical order
- 140.100 Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City
- 140.110 Collection of back taxes, payments applied, how, exceptions — removal of lien
- 140.115 Lien prohibited on property in back tax book, when
- 140.120 May compromise back taxes
- 140.130 Examination of back tax books by board of equalization
- 140.140 Collector — reports
- 140.150 Lands, lots, mineral rights, and royalty interests subject to sale, when
- 140.160 Limitation of actions, exceptions — county auditor to annually audit
- 140.170 County collector to publish delinquent land list — contents — site of sale — expenses — publisher's affidavit to be recorded — exception for certain property, contents of list
- 140.180 Lawful abbreviations
- 140.190 Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph
- 140.195 Entry on property not trespass, when
- 140.220 County clerk to act as clerk of sale — fee
- 140.230 Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims
- 140.240 Second offering of delinquent lands and lots
- 140.250 Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed
- 140.260 Purchase by county or city, when — procedure
- 140.270 Appointment of substitute or successor trustee — when and by whom
- 140.280 Payment of total amount by purchaser — penalty for failure
- 140.290 Certificate of purchase — contents — fee — nonresidents
- 140.300 Collector, written guaranty — action on — damages
- 140.310 Possession by purchaser, when — rents — rights of occupant and purchaser
- 140.320 Payment of taxes by purchaser — forfeiture
- 140.330 Suit to quiet title — duty of court where title invalid
- 140.340 Redemption, when — manner
- 140.350 Redemption by minors and incapacitated or disabled persons, when
- 140.360 Redemption — compensation for improvements — limitations
- 140.370 Redemption — record of sale
- 140.380 Redemption by drainage, levee or improvement district — procedure
- 140.405 Purchaser of property at delinquent land tax auction, deed issued to, when — notice of right of redemption — redemption of property first, when — loss of interest, when — notice, authorized manner
- 140.410 Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when
- 140.420 Deed to purchaser if unredeemed
- 140.430 Deed to heirs in case of purchaser's death
- 140.440 Payment of taxes by holder of purchase certificate — subsequent certificate
- 140.450 Cancellation and filing of certificate — proof of loss
- 140.460 Execution of conveyance — form
- 140.470 Variations from form
- 140.480 Record of land sold kept by collector
- 140.490 Action by damaged party against collector
- 140.500 Mistake in name not to invalidate sale
- 140.510 Form not to affect validity — presumption of validity
- 140.520 Irregularity and omissions not to invalidate proceedings
- 140.530 Invalidity of sale, when
- 140.540 Invalidity of sale — refund of purchase money — tolling of statute
- 140.550 Transfer of lien in case of invalid deed
- 140.560 Release of lien by holder upon payment
- 140.570 Lien in full force in certain cases when conveyance is invalid
- 140.580 Action for the recovery of possession
- 140.590 Suits against purchaser of tax lands to be brought within three years
- 140.600 Suit to set aside tax deeds — actual tender not necessary
- 140.610 Proof by claimant of invalidity of sale
- 140.620 County records, prima facie evidence — moneys paid to successor
- 140.630 Defendant may make claim for taxes paid — not to affect other defenses
- 140.640 Personal judgments not authorized
- 140.665 Law applies to counties and cities and certain officers
- 140.670 City delinquent taxes, when returned — duties of collector
- 140.680 Power to collect such taxes
- 140.690 Such taxes a lien
- 140.710 To be embodied in list with state and county taxes
- 140.720 Collector to furnish statement to city — fees
- 140.722 Conveyances subject to covenants and easements
- 140.730 Procedure for collection of personal taxes
- 140.740 Notification to delinquent taxpayer — fee
- 140.750 Commission allowed on collection of revenue
- 140.850 Contracts with private attorneys or collection agencies for assistance
- 140.855 Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request
- 140.980 Citation of law — definitions
- 140.981 Land bank agency authorized, purpose — public body corporate and politic
- 140.982 Organization, duties, and powers
- 140.983 Powers of land bank agency
- 140.984 Agency income to be tax exempt — acquisition of property, requirements
- 140.985 Real property to be held in agency name — public inspection of inventory — transfer of property, requirements — proceeds of sales, use of
- 140.986 Productive use of property, time period to show — extension, when — public sale, when
- 140.987 Sale of property, buyer restrictions — contract for improvements, when — breach remedies
- 140.988 Funding sources for agency — property taxes, distribution by county collector to agency after sale of property — fee for delinquent tax collection
- 140.991 Annual audit, when — performance audit, when
- 140.994 Bonds, receipt of funds from — requirements
- 140.995 Rent or lease of property
- 140.997 Meeting requirements
- 140.1000 Limitation on board members and agency employees — violation, penalty — conflicts of interest rules
- 140.1003 Agency to have complete control of property
- 140.1009 Quiet title action permitted, procedure
- 140.1012 Dissolution of agency, procedure
- 140.1015 Eminent domain, agency not authorized to exercise — no power to tax
Chapter 141 — Delinquent Taxes — Certain Subdivisions
- 141.010 Collection of back taxes — redemption
- 141.020 Compromise of taxes permissible
- 141.030 Deposits by county collector to be made on certain dates — final accounting
- 141.040 Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment
- 141.050 Appointment of collector or deputies by sheriff
- 141.060 Collector may employ attorney — compensation
- 141.070 Collector may employ abstracter — compensation
- 141.080 Recovery of taxes, when
- 141.090 Suit in name of state of Missouri — procedure
- 141.100 Judgment — contents — first lien on land
- 141.110 Lien of tax judgment a continuing lien
- 141.120 No execution for two years — redemption by owner
- 141.121 Redemption barred on final judgment against vacant residential real property — immediate sale
- 141.130 Sale of property — approval by court — acceptance, when
- 141.140 Execution of deed by sheriff
- 141.150 Fees allowed
- 141.160 General law relating to taxation to apply to first class charter counties — exception
- 141.170 Personal taxes — tax bills — delinquency
- 141.180 Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees
- 141.190 Fees
- 141.200 General taxation law applies
- 141.202 Conveyances subject to covenants and easements
- 141.210 Title of law
- 141.220 Definitions
- 141.230 Operation under law — partial opt-in county — procedure
- 141.240 Tax liens on real estate
- 141.250 Equality of tax liens — priorities — distribution of proceeds
- 141.260 Foreclosure of tax lien — tax sale certificate — evidence — priorities
- 141.270 List of tax liens affecting land — filing fees — exemption
- 141.280 Content of list
- 141.290 Tax bill lists — suits pending — time of delivery — filing of petition
- 141.300 Tax bill lists — receipt for aggregate amount by collector — monthly statement
- 141.310 Exclusive power to collect taxes — expenses of suit
- 141.320 Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when
- 141.330 Delinquent land tax clerk, appointment, compensation
- 141.340 Foreclosure of tax liens — suits
- 141.350 Consolidation of pending suits with suits brought under this law — action, when (first class counties)
- 141.360 Suits for foreclosure — naming of parties
- 141.370 County clerk to act as collector, when
- 141.380 Suits for foreclosure — parcels or tracts of land may be joined
- 141.390 Filing of suit, where
- 141.400 Suit for foreclosure — action in rem — pleadings
- 141.410 Suit for foreclosure — petition — caption — contents — notice, filing
- 141.420 Redemption by owner, when barred — duty of collector
- 141.430 Publication of notice of foreclosure — form of notice
- 141.440 Notice to persons named in petition
- 141.450 Form of notice
- 141.460 Affidavit of publication, evidentiary documents
- 141.470 Infants, disabled persons or convicts actions to foreclose, procedure
- 141.480 Tax bill, prima facie proof — court may conduct informal hearings — further duties of court
- 141.490 Rules of civil procedure in equity cases shall be followed
- 141.500 Judgment — content — limit on penalties, fees and interest — notice of judgment, requirements
- 141.510 Judgment of foreclosure, appeal, when — bond
- 141.520 Waiting period before advertisement of sheriff's sale, exception if vacant residential property and redemption is barred — immediate sale when judgment becomes final — partial opt-in counties, procedure
- 141.530 Redemption by owner — installment payments — tolling of waiting period — exception
- 141.535 Sale of parcel under tax foreclosure judgment stayed, when
- 141.540 Place of sale — form of advertisement, publication of
- 141.550 Conduct of sale — interests conveyed — cost of publication
- 141.560 Daily adjournment of sale by sheriff — sale to land trust
- 141.570 Title vests on sale
- 141.580 Confirmation or disapproval of sale by court — proceeds applied, how
- 141.590 Appeal from confirmation or disapproval of sale
- 141.600 Performance of sheriff's duties by deputy
- 141.610 Court administrator's or sheriff's deed, effect
- 141.620 Imposition of suit penalty of five percent — disposition
- 141.630 Attorney's fees
- 141.640 Collector's commission
- 141.650 Apportionment of costs — costs on redemption — how credited
- 141.660 Costs, how taxed
- 141.670 Collector protected from all loss, cost, damages and expenses
- 141.680 Application of law, limitations on
- 141.690 Invalidity of law not to affect foreclosure proceedings
- 141.700 Creation of land trust — powers, generally
- 141.710 Beneficiaries of land trust
- 141.720 Composition of land trust — terms — qualifications — vacancies — compensation — removal
- 141.730 Officers of land trust — bond — oath
- 141.740 Commissioner and employees of the board of land trustees — duties, compensation — bond
- 141.750 Land trust, seal, powers, conveyances
- 141.760 Administration of delinquent tax lands by trust
- 141.765 Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure
- 141.770 Annual budget — public hearing — administrative costs, how paid — fiscal year — payment of claim by land trust — performance audits permitted, when
- 141.780 Perpetual inventory by land trust
- 141.785 Quiet title action, when, procedure
- 141.790 Proceeds of sale of real estate disposed of by a land trust — distribution
- 141.800 Exemption from taxation of real estate acquired by land trust
- 141.810 Compensation of employees, limitations — penalty for violation
- 141.819 Partial opt-in counties, creation of land trust — powers generally
- 141.980 Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic
- 141.981 Board of commissioners, terms, vacancies, powers, meetings — surety bond required, when — oath — immunity from liability — vote by proxy prohibited
- 141.982 Employees authorized — contracts and agreements authorized
- 141.983 Powers
- 141.984 Transfer of title of certain property, when — income to be tax-exempt — acquisition of property
- 141.985 Name on property held — inventory to be available to public — policies and procedures — proceeds of sale, how distributed
- 141.988 Funding sources — four percent fee to be transferred to county
- 141.991 Annual audit — performance audits, when
- 141.994 Issuance of bonds, requirements
- 141.997 Open meetings required
- 141.1000 Board members and employees, no direct compensation from lands held — violation, penalty
- 141.1003 Same rights as private property owners
- 141.1006 Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority
- 141.1009 Quiet title action, when, procedure
- 141.1012 Dissolution, procedure
- 141.1015 Power of eminent domain or to tax not authorized
- 141.1020 Rent or lease of property, when
Chapter 142 — Motor Fuel Tax
- 142.009 Federal law changes in matching fund requirements, effect on motor vehicle license and use tax
- 142.015 Limited alcohol manufacturer, federal permit to be filed, where
- 142.028 Definitions — Missouri qualified producer incentive fund created, purpose — administration of fund — grants to producers, amount, computation, paid when — application for grant, content, qualifications, bonding — rules authorized — limitation on grants, when
- 142.029 Expiration date of section 142.028
- 142.031 Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of
- 142.200 Duty of attorney general — suit in name of state
- 142.310 Exchange of information with other states
- 142.345 Motor fuel tax fund created — disbursement, transfer
- 142.350 Distribution of funds for highway and road purposes
- 142.617 Interstate fuel taxes reciprocity agreement for collection and refund with other states
- 142.800 Definitions
- 142.803 Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount
- 142.806 Presumption of highway use
- 142.809 Tax levied, when, how measured
- 142.812 Excise tax on motor fuel losses unaccounted for — liability for excise tax
- 142.815 Exemptions allowed for nonhighway use
- 142.817 Fuel tax exemption for certain public services
- 142.818 Federal government exemption, how claimed
- 142.822 Exemption from certain fuel tax increases, when — tax refund, procedure to claim — recordkeeping — interest, when — rulemaking authority
- 142.824 Refund claim, statement to director, when filed, contents — lost documentation — investigation by director — credit in lieu of refund — records required to be kept — overpayment of tax — erroneous payments of tax — interest paid on refund — rulemaking authority
- 142.827 Distributor to provide invoices of sales to marinas, invoice contents — statement filed with director by certain counties and the commission — unclaimed refunds — county's authorized expenditure of refunds
- 142.830 License required for interstate motor fuel uses, effect of reciprocity agreement, single-trip permit, fee
- 142.833 Liability for unpaid tax
- 142.836 Precollection of tax and remittal by licensed distributors and unlicensed importers
- 142.839 Supplier's blanket election to treat all removals as removals across the rack from a terminal in this state — notice — director's list of electing suppliers — precollection of tax by supplier
- 142.842 Precollection of tax and remittal by person removing fuel through supplier
- 142.845 Terminal operator liability for tax
- 142.848 Distributor's election on timing of remittance
- 142.851 Timing election by distributors, requirements
- 142.854 Supplier's duty to remit — tax credit, supplier entitled, when
- 142.857 Supplier's eligibility for credit
- 142.860 Remittance by electronic fund transfer, when
- 142.863 Costs of administration, percentage retained by supplier
- 142.866 Consumer liable, when — vendor liable, when
- 142.869 Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty
- 142.872 Diverted fuel, liability
- 142.875 Final report
- 142.878 Application for license
- 142.881 Bond requirements
- 142.884 Supplier's license — supplier's bond for financial responsibility required
- 142.887 Terminal operator's license, when required — operator's bond — statement of operations
- 142.890 Transporter's license, when required — transporter's bond — required reports
- 142.893 Distributor's license, when required
- 142.896 Distributors' bond — motor fuel trust fund created
- 142.899 License issued by director, nontransferable, display of license — transfer of business, procedure — successor to licensee, duties and liabilities — publication list of licensees — record retention period
- 142.900 Director may prescribe forms and require the submission of information
- 142.902 Reports, filing date, how determined
- 142.905 Revocation of license — review — penalties
- 142.908 Consumer remittance, when due — penalty
- 142.909 Penalties for failure to comply with chapter — misdemeanor or class E felony
- 142.911 Shipping documents, contents — manually prepared shipping papers — exemption — split loads — posted notice — penalties
- 142.914 Transporters' duties — penalties
- 142.917 Diverted shipment or incorrect information on shipping paper, relief, rulemaking authority
- 142.920 Supplier's and operator's reliance on transporters and shippers, joint liability, operator's reliance on supplier
- 142.923 Motor fuel tax evasion, exceptions, penalty
- 142.926 Notice of exempt use on shipping papers — penalty — enforcement authority
- 142.929 Distributor and transporter duties when fuel not dyed and tax not paid to supplier — penalties — enforcement authority
- 142.932 Highway operation of vehicle with dyed fuel prohibited, when — unlawful use of dyed fuel — penalties
- 142.935 Notice of dyed fuels
- 142.938 Tamper-resistant standards for shipping papers
- 142.941 Inspections, requirements, limitations
- 142.944 Audits
- 142.947 Liens, motor fuel tax — notice of, satisfaction — record content
- 142.950 Enforcement authority
- 142.951 Director may conduct investigations
- 142.953 Rulemaking procedures
- 142.1000 Task force created, members, duties, meetings — written report, when — expiration date
Chapter 143 — Income Tax
- 143.005 Sections 143.181 and 143.471 effective date
- 143.009 Effective date
- 143.011 Resident individuals — tax rates — rate reductions, when
- 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when
- 143.022 Deduction for business income — business income defined — increase in percentage of subtraction, when
- 143.031 Combined return of husband and wife
- 143.041 Nonresident individual — inapplicable to out-of-state businesses and employees, when
- 143.051 Part-year resident
- 143.061 Fiduciaries
- 143.071 Corporations — inapplicable to out-of-state businesses, when
- 143.081 Credit for income tax paid to another state
- 143.091 Meaning of terms
- 143.101 Definitions
- 143.111 Missouri taxable income
- 143.113 Deduction for health insurance costs of self-employed individuals, rules
- 143.114 Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan — information provided to former employees upon separation
- 143.118 Health care sharing ministry deduction — rulemaking authority
- 143.119 Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision
- 143.121 Missouri adjusted gross income
- 143.123 Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period
- 143.124 Annuities, pensions, retirement benefits, or retirement allowances provided by state, United States, political subdivisions or any other state, Keogh plans, annuities from defined pension plans and IRAs, amounts subtracted from Missouri adjusted gross income
- 143.125 Social Security benefits income tax exemption — amount — rulemaking authority
- 143.127 Deduction for restitution received by victims of National Socialist (Nazi) persecution
- 143.131 Missouri standard deduction, when used, amount
- 143.141 Itemized deductions, when authorized, how computed
- 143.143 Provisions of sections 143.131 and 143.141 effective, when
- 143.151 Missouri personal exemptions
- 143.161 Missouri dependency exemptions
- 143.171 Federal income tax deduction, amount, corporate and individual taxpayers
- 143.173 Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date
- 143.174 Tax deduction for compensation received as an active duty military member
- 143.175 Military personnel, reserves and inactive duty training, deduction, amount
- 143.177 Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority
- 143.181 Missouri nonresident adjusted gross income
- 143.183 Professional athletes and entertainers, state income tax revenues from nonresidents — transfers to Missouri arts council trust fund, Missouri humanities council trust fund, Missouri state library networking fund, Missouri public television broadcasting corporation special fund and Missouri historic preservation revolving fund
- 143.191 Employer to withhold tax from wages — armed services, withholding from wages or retirement — federal civil service retirement, withholding authorized, when — inapplicable to out-of-state businesses, when
- 143.201 Information statement for employee
- 143.211 Credit for tax withheld
- 143.221 Employer's return and payment of tax withheld
- 143.225 Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized
- 143.241 Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities
- 143.251 Employer's failure to withhold
- 143.261 Compensation
- 143.265 Retirement income, withholding authorized, when
- 143.271 Period for computation of taxable income
- 143.281 Methods of accounting
- 143.291 Adjustments
- 143.301 Transitional adjustments
- 143.311 Missouri taxable income and tax
- 143.321 Exempt associations, trusts, and organizations
- 143.331 Resident estate or trust defined
- 143.341 Missouri taxable income of resident estate or trust
- 143.351 Fiduciary adjustment
- 143.361 Credit for income tax paid to another state
- 143.371 Nonresident estate or trust defined
- 143.381 Missouri taxable income of nonresident estate or trust
- 143.391 Share of nonresident estate, trust, or beneficiary in income from Missouri sources
- 143.401 General treatment of partners and partnerships
- 143.411 Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount
- 143.421 Nonresident partner — adjusted gross income from Missouri sources
- 143.425 Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions — reporting requirements — audited partnerships, duties — additional taxes assessed, when — estimated payments — rulemaking authority
- 143.431 Missouri taxable income and tax
- 143.433 No corporate income tax return or other document filing required, when
- 143.436 SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules
- 143.441 Corporation defined — corporate tax inapplicable, when
- 143.451 Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned
- 143.455 Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations
- 143.461 Elective division of income
- 143.471 S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions
- 143.481 Persons required to make returns of income
- 143.491 Returns by husband and wife
- 143.501 Returns by fiduciary and partnership
- 143.511 Time and place for filing returns and paying tax, exception
- 143.521 Declarations of estimated tax
- 143.531 Time for filing declaration of estimated tax
- 143.541 Payments of estimated tax
- 143.551 Extension of time for filing and payment
- 143.561 Signing of returns and other documents
- 143.571 Requirements — returns, notices, records, and statements
- 143.581 Partnership returns
- 143.591 Information returns
- 143.601 Report of change in federal taxable income
- 143.611 Examination of return
- 143.621 Assessment final if no protest
- 143.631 Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect
- 143.641 Notice of determination after protest
- 143.651 Action of director of revenue final — review
- 143.661 Burden of proof on taxpayer, exceptions
- 143.671 Evidence of related federal determination admissible, when
- 143.681 Mathematical error
- 143.691 Waiver of restriction
- 143.701 Assessment of tax
- 143.711 Limitations on assessment
- 143.721 Recovery of erroneous refund
- 143.731 Interest on underpayments
- 143.732 Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision
- 143.741 Failure to file tax returns
- 143.751 Failure to pay tax
- 143.761 Failure to pay estimated income tax
- 143.771 Additions treated as tax
- 143.773 Penalty for filing incomplete or misleading return — procedure
- 143.781 Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies
- 143.782 Definitions
- 143.783 Debt requirement, exception — revenue department's priority — setoff in addition to other remedies
- 143.784 Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's rights, how waived — joint returns only one taxpayer liable for setoff, procedure — deposit of funds — reciprocal agreements with other state
- 143.785 Hearing before agency requesting setoff to determine validity of claim, when — appeal
- 143.786 Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited
- 143.787 Director's duties, forms — rules and regulations, procedure
- 143.788 Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties
- 143.790 Unpaid health care services to hospitals or health care providers, claim may be made on debtor's tax refund — remainder to be debt of department of health and senior services
- 143.791 Abatements
- 143.801 Limitations on credit or refund
- 143.811 Interest on overpayment
- 143.821 Refund claim
- 143.831 Notice of director's action
- 143.841 Protest of denied claim
- 143.851 Timely mailing
- 143.861 Collection procedures
- 143.871 Income tax claim of other states
- 143.881 Transferees
- 143.891 Jeopardy assessments
- 143.901 Bankruptcy or receivership, claims for deficiency
- 143.902 Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director
- 143.903 Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined
- 143.911 Attempt to evade or defeat tax, penalty
- 143.921 Failure to collect or pay over tax, penalty
- 143.931 Failure to file return, supply information, pay tax, penalty
- 143.941 False statements, penalty
- 143.946 Prior conviction, effect of
- 143.951 Limitations
- 143.961 Rules and regulations
- 143.971 Returns and forms
- 143.980 Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief
- 143.986 Closing agreements
- 143.991 Armed Forces relief provision — Christopher J. Bosche memorial act
- 143.996 Prohibition of legislator representation
- 143.997 Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged
- 143.998 Tax return to contain number assigned by director to school district
- 143.999 Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure
- 143.1000 Funding — income tax refund, designating authorized amount, when — contributions
- 143.1001 Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception
- 143.1002 Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund
- 143.1003 Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information
- 143.1004 Tax refund may be designated to the Missouri military family relief fund
- 143.1005 Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure
- 143.1006 Childhood lead testing fund — refund donation designation
- 143.1008 After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision
- 143.1009 Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision
- 143.1013 American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision
- 143.1014 Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision
- 143.1015 Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties
- 143.1016 Organ Donor Program fund, designation of refund permitted — director's duties
- 143.1017 Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision
- 143.1020 Designation of state tax refund to general revenue — transfer of contributions
- 143.1025 Workers memorial fund, tax refund contribution may be designated — director's duties
- 143.1026 Sahara's law — pediatric cancer research donation — fund created — sunset provision
- 143.1027 Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties
- 143.1028 Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation
- 143.1029 Soldiers Memorial Military Museum in St. Louis Fund tax refund designation
- 143.1032 Missouri medal of honor fund tax refund designation
- 143.1100 Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset
- 143.1150 First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision
- 143.1160 Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision
- 143.1170 Foster parent tax deduction — definitions — amount — procedure — rulemaking authority
- 143.2100 Definitions — report, contents — rulemaking authority
- 143.2105 Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure
- 143.2110 Income tax deduction for cargo — amount, claiming procedure
- 143.2115 Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines
Chapter 144 — Sales and Use Tax
- 144.008 Nonseverability clause
- 144.010 Definitions
- 144.011 Sale at retail not to include certain transfers — assumption of liability, effect of
- 144.012 Sales of tangible property to vending machine owners or operators deemed a sale at retail subject to certain sales tax, exceptions
- 144.013 Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act
- 144.014 Food, retail sales of, rate of tax, revenue deposited in school district trust fund — definition of food
- 144.015 Promulgation of rules
- 144.018 Resale of tangible personal property, exempt or excluded from sales and use tax, when — intent of exclusion
- 144.020 Rate of tax — tickets, notice of sales tax
- 144.021 Imposition of tax — seller's duties — modification of taxable status of tangible personal property or services, notification of sellers, when, manner
- 144.025 Transactions involving trade-in or rebate, how computed — exceptions — definitions — agricultural use, allowance
- 144.027 Items replaced due to theft or casualty loss, credit against sales taxes allowed, when
- 144.029 Diapers, incontinence products, and feminine hygiene products, sales and use tax exemption
- 144.030 Exemptions from state and local sales and use taxes
- 144.032 Cities or counties may impose sales tax on utilities — determination of domestic use
- 144.034 Exemption, advertising and advertising products
- 144.037 Exemption for retail sales made through the use of federal food stamp coupons
- 144.038 Exemption for retail sales made through the use of women, infants and children program vouchers
- 144.039 Exemption, purchases by state legislator, when
- 144.043 Light aircraft, definitions — exemption from sales tax, when
- 144.044 New manufactured homes and modular units — partial sales tax exemption — sale of used manufactured home, exemption
- 144.045 Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable
- 144.046 Exemption for electrical current to battery manufacturers, when
- 144.047 Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax
- 144.049 Sales tax holiday for clothing, personal computers, and school supplies, when — exemptions — discounts, how treated — exchanges and returns, how treated
- 144.050 Additional to other taxes — exceptions
- 144.051 2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax
- 144.053 Farm machinery and equipment exempt from state and local sales and use tax, when
- 144.054 Additional sales tax exemptions for various industries and political subdivisions
- 144.057 All tangible personal property on U.S. munitions list, exempt from state and local sales and use tax
- 144.058 Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate
- 144.060 Purchaser to pay sales tax — refusal, a misdemeanor — exception
- 144.062 Construction materials, exemption allowed, when — exemption certificate, form, content, purpose — effect — entity having unauthorized exemption certificate, effect
- 144.063 Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax
- 144.064 Firearms or ammunition, limitation on sales tax levied
- 144.069 Sales of motor vehicles, trailers, boats and outboard motors imposed at address of owner — some leases deemed imposed at address of lessee
- 144.070 Purchase or lease of motor vehicles, trailers, boats and outboard motors, tax on — official certificate issued — application to act as leasing company, requirements — operation as registered fleet owner, when — motor vehicle dealers, application to collect and remit tax — collection and remittance of tax in new system, when, rulemaking
- 144.071 Rescission of sale requires tax refund, when
- 144.080 Seller responsible for tax — rules — returns — advertising absorption of tax, stated on invoice or receipt — violation, penalty
- 144.081 Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment, penalty, exceptions — electronic funds payment system authorized
- 144.083 Retail sales license required for all collectors of tax — prerequisite to issuance of city or county occupation license — prerequisite for sales at retail — statement of no tax due required
- 144.087 Retail sales licensee, bond given, when — cash bond deposit and refund — licensee in default has option to provide letter of credit or certificate of deposit
- 144.088 Definitions — rate of sales tax stated on receipt or invoice, when, contents
- 144.090 Director may require monthly or annual returns instead of quarterly — when due
- 144.100 Returns filed with the director — charge and time sales — correction of errors, procedures
- 144.115 Returns kept four years — destroyed, when
- 144.118 Retail sales tax license, administrative penalty for failure to obtain — burden of proof required by the department
- 144.121 Records of department of revenue and certain counties may be inspected and audited by political subdivisions imposing taxes — request, procedure — charge
- 144.122 Records of department of revenue, political subdivision ineligible to require disclosure — effect of abuse of confidentiality — city may inspect county records
- 144.130 Refunds to purchasers, deduction
- 144.140 Seller may retain two percent of tax — certified service provider, monetary allowance from taxes in lieu of two percent retention
- 144.150 Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability
- 144.155 Limitation on time period to assess liability of transferee — death effect — transferee defined
- 144.157 Violations in collecting, penalty
- 144.160 Extension of time by director for payment of tax
- 144.170 Interest on delinquent taxes — rate
- 144.190 Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of
- 144.200 Appropriation for refunds
- 144.210 Burden of proving questionable sale on seller — exemption certificates — additional assessment — notice
- 144.220 Time period for director to make additional assessments — exemptions held invalid by supreme court, effects Repealed
- 144.230 Assessed penalty and tax due, when
- 144.240 Assessment final when, appeal — procedures
- 144.250 Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when
- 144.261 Review by administrative hearing commission
- 144.270 Rulemaking authority
- 144.285 Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties
- 144.290 Duty of director in collecting tax of itinerant seller — security may be required — cash bond, deposit and refund
- 144.300 Director may demand information
- 144.310 Records kept by director
- 144.320 Records required to be kept
- 144.330 Examination of records — investigations
- 144.340 Exemption from testifying — immunity from prosecution
- 144.350 Penalty for failure to testify
- 144.380 Liens on property, notice to taxpayer, duration effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director
- 144.390 Unpaid taxes may be recovered at law — procedure
- 144.400 Suit for taxes filed, where — jurisdiction
- 144.410 Remedies of state, cumulative
- 144.420 Certification of delinquencies to attorney general — collection suits
- 144.425 Compromise of delinquent taxes — percentage — limitation — procedure
- 144.427 Taxpayer's agreement to certain conditions to obtain compromise
- 144.430 Legal expenses
- 144.440 Purchase price of motor vehicles, trailers, boats and outboard motors to be disclosed, when — payment of tax, when — inapplicability to manufactured homes
- 144.450 Exemptions from use tax
- 144.455 Tax on motor vehicles and trailers, purpose of — receipts credited as constitutionally required
- 144.470 Taxes now authorized not prohibited
- 144.480 Failure to furnish a return, penalty
- 144.490 Penalty for false return
- 144.500 Penalty for fraud or evasion
- 144.510 Violation of this law a misdemeanor
- 144.512 Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized
- 144.513 College bookstores, sales by, subject to tax
- 144.517 Textbooks, sales and use tax exemption
- 144.518 Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business
- 144.525 Motor vehicles, haulers, boats and outboard motors, state and local tax, rate, how computed, exception — outboard motors, when, computation
- 144.526 Show Me Green sales tax holiday — sales tax exemption for energy star certified new appliances — layaway sales, discounted sale price, delayed delivery, exchanges and returns, how treated
- 144.527 Farmers' market, sales and use tax exemption for farm products sold
- 144.600 Title of law
- 144.605 Definitions
- 144.608 Securing payment and accounting for tax collection, department duties — rulemaking authority — sunset provision
- 144.610 Tax imposed, property subject, exclusions, who liable — inapplicable to out-of-state businesses and employees, when
- 144.613 Boats and boat motors — tax to be paid before registration issued
- 144.615 Exemptions
- 144.617 Exemptions, certain transactions between corporations and shareholders — partners and partnerships
- 144.620 Presumption arising from sale for delivery to state
- 144.625 Vendors may be required to give bond
- 144.630 Agent of vendor for service, designation or agreement as to — process served, how
- 144.635 Vendor to collect tax from purchasers — selling agent not liable for tax, when
- 144.637 Boundary change database for taxing jurisdictions, requirements — immunity from liability, when
- 144.638 Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when
- 144.640 Taxpayer to keep records, examination
- 144.645 Investigations, subpoenas, oaths
- 144.650 Vendors to register, information required
- 144.655 Return, when filed — payment, when due — rules — exemption, limits
- 144.660 Director's powers as to returns
- 144.665 Failure to file return, penalties — exceptions
- 144.670 Additional assessment made when, notice
- 144.675 Penalty assessed for fraud or evasion, notice
- 144.690 Final assessments may be filed in clerk's office, executions thereon — remedies cumulative
- 144.695 Excess payments to be adjusted or refunded
- 144.696 Refund of overpayments — claim for refund — time for making claims
- 144.700 Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund
- 144.701 One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment
- 144.705 Rules and regulations, adoption — copies available
- 144.715 Notices served, how
- 144.720 Sales tax interest and penalty provisions applicable
- 144.725 Failure to obey subpoena or to produce books, a misdemeanor
- 144.730 Advertising that vendor absorbs tax, a misdemeanor
- 144.735 Failure to make return, pay tax or keep records, penalty
- 144.740 False return or statement, penalty
- 144.745 Violation not having a specific penalty deemed a misdemeanor
- 144.746 Extension of time for filing for refund or proposed assessment by agreement — requirements
- 144.750 Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements
- 144.752 Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language
- 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
- 144.759 Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of 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
- 144.805 Aviation jet fuel exempt from all sales and use tax, when — qualification, procedure — common carrier to make direct payment to revenue — tax revenues to be deposited in aviation trust fund — expires when
- 144.807 Common carriers in interstate air transportation, exemption for tangible personal property purchased or stored in state then transported out of state and used in the conduct of business — qualification for exemption — use in Missouri, taxes to apply
- 144.809 Exemption for aviation jet fuel, when
- 144.810 Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority
- 144.811 Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions
- 144.812 Broadband communications service, machinery and equipment, sales and use tax exemption
- 144.815 Bullion and investment coins, sales and use tax exemption
- 144.817 Sales tax exemption for certain property donated to the state within one year of purchase
- 144.1021 Effective date of certain sections
Chapter 145 — Estate Tax
- 145.009 Law effective, when — estates to which applicable
- 145.011 Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law
- 145.041 Estate containing property having tax situs outside Missouri — computation of tax
- 145.051 Executor to pay tax
- 145.091 Terms to have same meaning as in federal law, exception — references to federal law construed
- 145.101 Definitions
- 145.102 Tax situs of property
- 145.201 Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when
- 145.301 Discharge of executor or fiduciary, when — procedure
- 145.481 Tax return required when — executor's duty
- 145.511 Return, when and where filed — payment of tax
- 145.551 Extension of time for payment or filing return or other document — interest to accrue, rate
- 145.552 Recovery of estate tax from distributee, permitted when
- 145.601 Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation
- 145.711 Deficiency in tax paid — notice — assessment — time limitations
- 145.801 Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when
- 145.846 Application for review, filing
- 145.871 Reciprocity with other states in enforcement of liabilities for estate and transfer taxes
- 145.961 Director to administer and enforce law — rules and regulations to follow federal rules
- 145.971 Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns
- 145.985 Procedure — income tax laws applicable
- 145.995 Generation-skipping credit tax imposed — amount
- 145.1000 Repeal of federal estate tax, effect on state tax — effective date
Chapter 146 — Intangible Personal Property Tax
Chapter 147 — Corporation Franchise Tax
Chapter 148 — Taxation of Financial Institutions
- 148.010 Title of law
- 148.020 Definitions
- 148.030 Banks subject to tax based on income — rate — credits
- 148.031 Substitute bank franchise tax
- 148.040 Definitions and computation of net and gross income
- 148.045 Computation of deduction, taxpayer files consolidated return
- 148.050 Returns, when filed
- 148.060 Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency
- 148.062 Franchise tax, administered how
- 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
- 148.065 Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties
- 148.068 Tax assessed, when, supplemental assessment
- 148.070 Notice of deficiency, time limitations
- 148.072 Interest, additions to tax, penalties, due when
- 148.074 Overpayment of tax, director may credit against other tax liability, when
- 148.076 Claims for refund, filed when, how — amount, limitations
- 148.080 Taxes returned to counties — two percent to state — director to allocate
- 148.085 Recording and depositing of tax receipts, how
- 148.090 New banks, when taxed — tax, when due
- 148.095 Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of
- 148.097 Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined
- 148.100 Director to prescribe and publish rules and regulations — access to records
- 148.110 Tax in lieu of other taxes
- 148.112 Distribution of franchise tax credit for bank S corporation shareholders
- 148.120 Title of law
- 148.130 Definition of terms
- 148.140 Credit institutions subject to annual tax — rate — credits
- 148.150 Net income and gross income defined — how computed
- 148.160 Returns, when filed — extension of time — interest
- 148.170 Taxpayer with more than one office, returns of
- 148.180 Tax due, when — credit for overpayment — penalty for nonpayment
- 148.190 Notice to taxpayer of increase of tax — review of director's determination
- 148.200 Director to prescribe necessary rules and regulations — access to records
- 148.210 Credit institution subject to tax for year in which franchise is received
- 148.230 Tax in lieu of certain other taxes
- 148.310 Real and tangible personal property to be assessed and taxed under general laws
- 148.320 Tax on premiums of domestic stock companies — rate — credits
- 148.330 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents, apportionment of money — county, defined
- 148.340 Tax on premiums of foreign companies
- 148.350 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money
- 148.360 County foreign insurance tax money distributed to school districts
- 148.370 Insurance companies, tax on premiums — rate — credit
- 148.375 Delinquent taxes, interest, rate
- 148.376 Extended Missouri mutual insurance companies, premiums — tax — rate — payable when — delinquencies, distribution
- 148.380 Returns, assessment of tax, procedure — notice to company — taxes, how paid — suspension of delinquents — disposition of money
- 148.390 Deductions allowed on premium receipts
- 148.400 Deductions allowed insurance companies
- 148.410 Director to assess tax where no return made
- 148.420 Director of revenue to collect annual tax when company withdraws from Missouri or fails to pay tax
- 148.430 Director of revenue may sue for taxes when company withdraws or is suspended
- 148.440 Occupation tax in certain cities
- 148.450 Notices, how given
- 148.460 Penalties for violations by agents
- 148.461 Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit
- 148.540 Association and members, levy and collection — exclusiveness of tax
- 148.541 Delinquent taxes, interest
- 148.610 Definitions
- 148.620 Annual tax on net income, rate — credits allowed, exceptions
- 148.630 Net income and gross income defined — deductions authorized — net income computation — business activity taxable in another state, apportionment, manner — property factor defined — payroll factor defined — receivables factor defined — deposits factor defined
- 148.640 Return filed when — extension of time granted when — interest due on late filing, rate
- 148.650 Payment of tax due when — excess payment, credit allowed — delinquent, interest charged
- 148.655 Tax credit allowed for S corporation shareholders of associations, amount
- 148.657 Tax credit allowed for S corporation shareholders of credit institutions, amount
- 148.660 Deposit of taxes, director of revenue's duties — funds established — investment of funds — distribution of interest to counties, computation
- 148.670 Taxes returned to county where taxpayer has office — state collection fee — branch offices, distribution — offices outside state, exclusion
- 148.680 Hearing procedure on disputed amount — appeal
- 148.690 First taxable year, when, how computed
- 148.700 Rules and regulations, authority to promulgate, procedure — taxpayer's reports subject to inspection, confidentiality requirement
- 148.710 Violations, penalties
- 148.720 Corporate income tax reduction, when
Chapter 149 — Cigarette Tax
- 149.011 Definitions
- 149.015 Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution
- 149.021 Compensation to wholesaler for affixing stamps — metering machines authorized
- 149.025 Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies
- 149.031 Refunds or exchange for stamps, when made
- 149.035 Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review
- 149.041 Records to be kept — reports to be filed by wholesaler
- 149.045 Common carriers and warehousemen, duties of — damaged cigarettes, how handled
- 149.051 Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale
- 149.055 Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure
- 149.061 Sales on military reservations taxable, exceptions — federal government exempt, when
- 149.065 Revenue to fair share fund, health initiatives fund, and school moneys fund
- 149.071 Fraudulent activity relative to tax stamps a felony — penalty
- 149.076 Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty
- 149.081 Violation not otherwise specified a misdemeanor, penalty
- 149.082 Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect
- 149.160 Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration
- 149.170 Filing of return, remittance of amounts, required, when — rules — maintenance of records
- 149.180 Rules and regulations, procedure
- 149.190 Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty
- 149.192 Preemption
- 149.200 Illegal activities related to cigarettes and cigarette labeling — penalty
- 149.203 Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when
- 149.206 Violation deemed unlawful trade practice
- 149.212 Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when
- 149.215 Severability clause