Missouri StatutesTitle X — TAXATION AND REVENUE
- 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.
- 135.095. (Repealed L. 2007 S.B. 613 Revision § A)
- 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.
- 135.1150. Citation of law--definitions--tax credit, amount--claim application--limitation--transferability of credit--rulemaking authority--sunset provision.
- 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 au
- 135.155. Prohibition on certain enterprises receiving certain incentives--expansion deemed new business facility--certain properties considered one facility, when.
- 135.200. Definitions.
- 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
- 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 sect
- 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 ent
- 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.
- 135.325. Title.
- 135.326. Definitions.
- 135.327. Special needs child adoption tax credit--definitions--nonrecurring adoption expenses, amount--individual and business entities tax credit, amount, time for filing application--assignment of t
- 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, not refunded--may be carried forward, time limit--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.
- 135.348. (Repealed L. 2008 H.B. 2058 § A)
- 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 development 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
- 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.
- 135.431. Community development corporation formation--purpose--duties and powers--funding.
- 135.432. Rulemaking authority, procedure.
- 135.433. Initiative, public-private partnership for community development corporations--purpose--funding.
- 135.460. Citation of law--tax credit, amount, claim, limitation--allowable programs--report--apportionment of credits--rulemaking authority.
- 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 evaluatio
- 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
- 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
- 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 eco
- 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 e
- 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
- 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--effective date.
- 135.562. Principal dwellings, tax credit for renovations for disability access.
- 135.575. Definitions--tax credit, amount--limitations--director of revenue, rules--sunset provision.
- 135.600. Definitions--tax credit, amount--limitations--director of social services determinations, classification of maternity homes--effective date.
- 135.630. Tax credit for contributions to pregnancy resource centers, definitions--amount--limitations--determination of qualifying centers--cumulative amount of credits--apportionment procedure, reapp
- 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.
- 135.700. Tax credit for grape and wine producers.
- 135.710. Tax credit authorized, procedure--director of revenue duties--rulemaking authority--sunset provision.
- 135.750. Tax credit for qualified film production projects--definitions--application--cap--transfer of credits--sunset provision.
- 135.766. Tax credit for guaranty fee paid by small businesses, when.
- 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, wh
- 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 n
- 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.
- 135.900. Definitions.
- 135.903. Rural empowerment zone criteria--application, zone created, reapplication--limitation.
- 135.906. Taxable income of certain entities exempt, when.
- 135.909. Expiration date.
- 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, notice--petition, requirements--effective and 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
- 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
- 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.
- 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--fees--sign required--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 applicabil
- 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.
- 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.
- 136.380. Office of taxpayer ombudsman, established, duties--identification of department employee, required when.
- 136.400. Excess revenue, certification.
- 136.405. Annual return defined--the filing of amended return after certain date not to be included.
- 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 su
- 137.017. Agricultural and horticultural property, how assessed.
- 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.
- 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.
- 137.082. 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.
- 137.092. Rental or leasing facilities to submit lessee lists.
- 137.095. Corporate property, where taxed.
- 137.098. College fraternity and sorority real property, how assessed.
- 137.100. Certain property exempt from taxes.
- 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.
- 137.101. Charitable organizations, exemption from property taxes--assessor's duties.
- 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.
- 137.106. Homestead preservation--definitions--homestead exemption credit received, when, application process--assessor's duties--department of revenue duties--apportionment percentage set, how app
- 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--maintenance plan--assessor may mail forms for personal property--classes of property, assessment--physical inspection required, when, procedure.
- 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).
- 137.118. Livestock and farm machinery, adjustment of tax rate ceiling without voter approval, when.
- 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.
- 137.125. 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.
- 137.285. Double assessment for making fraudulent list.
- 137.286. Ad valorem property tax levy approved in April or June of 1985, valuation, how determined.
- 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 c
- 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 (counties first class
- 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.
- 137.423. (Repealed L. 2007 S.B. 613 Revision § A)
- 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.
- 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)--expiration date.
- 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.
- 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--hearing, limitation on assessor's testimony of
- 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 (counties of the first classification).
- 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 (St. Louis).
- 138.150. Powers and duties--notice of increase (St. Louis).
- 138.170. Length and period of meetings--subpoena witnesses--hearings (St. Louis).
- 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.
- 138.236. (Repealed L. 2007 S.B. 613 Revision § A)
- 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.
- 138.395. (Repealed L. 2008 S.B. 711 § A)
- 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 prot
- 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 f
- 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--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.
- 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.
- 140.015. (Repealed L. 2007 S.B. 613 Revision § A)
- 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, maximum amount for St. Louis City.
- 140.110. Collection of back taxes, payments applied, how, exceptions--removal of lien.
- 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 furnish delinquent tax list.
- 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.
- 140.200. (Repealed L. 2003 S.B. 295 § A)
- 140.210. (Repealed L. 2003 S.B. 295 § A)
- 140.220. County clerk to act as clerk of sale--fee.
- 140.230. Foreclosure sale surplus--deposited in treasury--escheats, when.
- 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--fees--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 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.
- 140.390. (Repealed L. 2003 S.B. 295 § A)
- 140.400. (Repealed L. 2003 S.B. 295 § A)
- 140.405. Purchaser of property at delinquent land tax auction, deed issued to, when--affidavit--notice of right of redemption--loss of interest, when.
- 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--collector's fee.
- 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.
- 140.660. Tax commission to prescribe forms, interpret laws.
- 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.
- Chapter 141 Delinquent Taxes--First Class Counties and St. Louis City
- 141.010. Collection of back taxes--redemption.
- 141.020. Compromise of taxes permissible (first class counties).
- 141.030. Deposits by county collector to be made on certain dates--final accounting (first class counties).
- 141.040. Duty of collector to enforce payment of back taxes--suit commenced--summons--publication--default judgment (first class counties).
- 141.050. Appointment of collector or deputies by sheriff (first class counties).
- 141.060. Collector may employ attorney--compensation (first class counties).
- 141.070. Collector may employ abstracter--compensation.
- 141.080. Recovery of taxes, when (first class counties).
- 141.090. Suit in name of state of Missouri--procedure (first class counties).
- 141.100. Judgment--contents--first lien on land (first class counties).
- 141.110. Lien of tax judgment a continuing lien (first class counties).
- 141.120. No execution for two years--redemption by owner (first class counties).
- 141.121. Redemption barred on final judgment against vacant residential real property--immediate sale (first class counties).
- 141.130. Sale of property--approval by court--acceptance, when (first class counties).
- 141.140. Execution of deed by sheriff (first class counties).
- 141.150. Fees allowed (first class counties).
- 141.160. General law relating to taxation to apply to first class charter counties--exception.
- 141.170. Personal taxes--tax bills--delinquency (first class charter counties).
- 141.180. Employment of delinquent tangible personal property tax attorney by collector--compensation of other employees (first class charter counties).
- 141.190. Fees (first class charter counties).
- 141.200. General taxation law applies (first class charter counties).
- 141.202. Conveyances subject to covenants and easements.
- 141.210. Title of law (first class charter counties).
- 141.220. Definitions (first class charter counties, and Clay and Buchanan counties).
- 141.230. Operation under law (first class charter counties).
- 141.240. Tax liens on real estate (first class charter counties).
- 141.250. Equality of tax liens--priorities--distribution of proceeds (first class charter counties).
- 141.260. Foreclosure of tax lien--tax sale certificate--evidence--priorities (first class charter counties).
- 141.265. (Repealed L. 2002 H.B. 2078 Revision § A)
- 141.270. List of tax liens affecting land--filing fees--exemption (first class charter counties).
- 141.280. Content of list (first class charter counties).
- 141.290. Tax bill lists--suits pending--time of delivery--filing of petition (first class charter counties).
- 141.300. Tax bill lists--receipt for aggregate amount by collector--monthly statement (first class charter counties).
- 141.310. Exclusive power to collect taxes--expenses of suit (first class charter counties).
- 141.320. Delinquent land tax attorney--appointment, compensation, assistants, duties--county counselor designated as, when (first class charter counties).
- 141.330. Delinquent land tax clerk, appointment, compensation (first class charter counties).
- 141.340. Foreclosure of tax liens--suits (first class charter counties).
- 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 (first class charter counties).
- 141.370. County clerk to act as collector, when (first class charter counties).
- 141.380. Suits for foreclosure--parcels or tracts of land may be joined (first class charter counties).
- 141.390. Filing of suit, where (first class charter counties).
- 141.400. Suit for foreclosure--action in rem--pleadings (first class charter counties).
- 141.410. Suit for foreclosure--petition--caption--contents--notice, filing (first class charter counties).
- 141.420. Redemption by owner, when barred--duty of collector (first class charter counties).
- 141.430. Publication of notice of foreclosure--form of notice (first class charter counties).
- 141.440. Notice to persons named in petition (first class charter counties).
- 141.450. Form of notice (first class charter counties).
- 141.460. Affidavit of publication, evidentiary documents (first class charter counties).
- 141.470. Infants, disabled persons or convicts actions to foreclose, procedure (first class charter counties).
- 141.480. Tax bill, prima facie proof--court may conduct informal hearings--further duties of court (first class charter counties).
- 141.490. Rules of civil procedure in equity cases shall be followed (first class charter counties).
- 141.500. Judgment--content--limit on penalties, fees and interest--notice of judgment, requirements (first class charter counties).
- 141.510. Judgment of foreclosure, appeal, when--bond (first class charter counties).
- 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 (first class charter c
- 141.530. Redemption by owner--installment payments--tolling of waiting period--exception (first class charter counties).
- 141.540. Place of sale--form of advertisement--notice to be posted on land and sent to certain persons, procedure (first class charter counties, and Clay and Buchanan counties).
- 141.550. Conduct of sale--interests conveyed--special sale procedures for Certain counties, certain owners prohibited from bidding--cost of publication (first class charter counties, and Clay and Buch
- 141.560. Daily adjournment of sale by sheriff--sale to trustees (first class charter counties).
- 141.570. What title vests on sale (first class charter counties).
- 141.580. Confirmation or disapproval of sale by court--proceeds applied, how (first class charter counties).
- 141.590. Appeal from confirmation or disapproval of sale (first class charter counties).
- 141.600. Performance of sheriff's duties by deputy (first class charter counties).
- 141.610. Court administrator's, sheriff's deed, effect--action to set aside, limitations (charter counties).
- 141.620. Imposition of suit penalty of five percent--disposition (first class charter counties).
- 141.630. Attorney's fees (first class charter counties).
- 141.640. Collector's commission (first class charter counties).
- 141.650. Apportionment of costs--costs on redemption--how credited (first class charter counties).
- 141.660. Costs, how taxed (first class charter counties).
- 141.670. Collector protected from all loss, cost, damages and expenses (first class charter counties).
- 141.680. Application of law, limitations on (first class charter counties).
- 141.690. Invalidity of law not to affect foreclosure proceedings (first class charter counties).
- 141.700. Creation of land trust--powers, generally (first class charter counties).
- 141.710. Beneficiaries of land trust (charter counties and certain first class counties).
- 141.720. Composition of land trust--terms--qualifications--vacancies--compensation--removal (charter counties).
- 141.730. Officers of land trust--bond--oath (first class charter counties).
- 141.740. Commissioner and employees of the board of land trustees--duties, compensation--bond (first class charter counties).
- 141.750. Land trust, seal, powers, conveyances (charter counties).
- 141.760. Administration of delinquent tax lands by trust (charter counties and certain first class counties).
- 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 (first c
- 141.770. Annual budget--public hearing--administrative costs, how paid--fiscal year--payment of claim by land trust--performance audits permitted, when (charter counties).
- 141.780. Perpetual inventory by land trust (first class charter counties).
- 141.790. Proceeds of sale of real estate disposed of by a land trust--distribution (charter counties and certain first class counties).
- 141.800. Exemption from taxation of real estate acquired by land trust (first class charter counties).
- 141.810. Compensation of employees, limitations--penalty for violation (first class charter counties).
- 141.820. Sections 141.820 to 141.970 applicable, when (St. Louis).
- 141.830. Collection of back taxes--redemption, interest and costs (St. Louis).
- 141.840. Compromise of taxes (St. Louis).
- 141.850. Collector to file suit to collect taxes--service (St. Louis).
- 141.860. Collector may be named deputy sheriff (St. Louis).
- 141.870. Collector may employ attorneys--fees (St. Louis).
- 141.880. Collector may employ abstracter--duties--fee (St. Louis).
- 141.890. Action to recover taxes must be commenced, when (St. Louis).
- 141.900. Action to be in name of state--tax bills--evidence (St. Louis).
- 141.910. Contents of judgment--fieri facias (St. Louis).
- 141.920. Continuation of lien--termination only upon payment (St. Louis).
- 141.930. No execution for two years--redemption of property (St. Louis).
- 141.931. Redemption barred on final judgment against vacant residential property--immediate sale on final judgment (St. Louis).
- 141.940. Approval of sale by court--sheriff to report bids to court--acceptance, when (St. Louis).
- 141.950. Execution of deed by sheriff for property sold (St. Louis).
- 141.960. Fees (St. Louis).
- 141.970. General taxation law to apply in cities not within a county (St. Louis City), exception.
- 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.
- 142.027. (Repealed L. 2002 H.B. 2078 Revision § A)
- 142.028. Definitions--Missouri qualified producer incentive fund created, purpose--administration of fund--grants to producers, amount, computation, paid when--application for grant, content, qualific
- 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.
- 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.
- 142.821. Indian reservation exemption, how administered.
- 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
- 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 expendi
- 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 sup
- 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--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 retentio
- 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 D 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.
- 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.
- Chapter 143 Income Tax
- 143.005. Sections 143.181 and 143.471 effective date.
- 143.009. Effective date.
- 143.011. Resident individuals--tax rates.
- 143.021. Tax table.
- 143.031. Combined return of husband and wife.
- 143.041. Nonresident individual.
- 143.051. Part-year resident.
- 143.061. Fiduciaries.
- 143.071. Corporations.
- 143.072. (Repealed L. 2006 S.B. 678 § A)
- 143.081. Credit for income tax paid to another state.
- 143.091. Meaning of terms.
- 143.101. Definitions.
- 143.105. Corporations.
- 143.106. Federal income tax deductions.
- 143.107. Effective date of sections 143.105 and 143.106--contingency--expiration of other sections.
- 143.111. Missouri taxable income.
- 143.113. Deduction for health insurance costs of self-employed individuals, rules.
- 143.118. Health care sharing ministry deduction--rulemaking authority.
- 143.119. Federal health insurance deduction, state tax credit--rulemaking authority.
- 143.121. Missouri adjusted gross income.
- 143.122. (Repealed L. 2007 S.B. 613 Revision § A)
- 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 pla
- 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.
- 143.172. (Repealed L. 2007 S.B. 613 Revision § A)
- 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 libr
- 143.191. Employer to withhold tax from wages--armed services, withholding from wages or retirement--federal civil service retirement, withholding authorized, 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.