Missouri Revised Statutes

Chapter 139
Payment and Collection of Current Taxes

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Rsmo Number Section Description
Chapter Cross Reference
County collectors, general provisions governing, Chap. 52
Delinquent taxes, collection, Chap. 140
Drainage districts, collection of taxes, Chap. 243
Estate tax, collection, Chap. 145
Estates of deceased, collection of taxes on, 473.397
Fire protection districts, levy and collection of taxes, Chap. 321
Income tax, collections, Chap. 143
Intangible tax collection, Chap. 146
Personal property tax to be paid before issuance of motor vehicle license, 301.025
Railroad tax book, delivered to collector, 151.180
Refund of overpayment or erroneous payment of state taxes, 136.035
Resettlement and rural rehabilitation projects, federal grants in lieu of taxes, 70.120 to 70.200
Sales tax, payable to director of revenue, Chap. 144
School taxes, Chap. 164
State tax commissioner to design forms and instruct officers in tax collection, 138.320
   
GENERAL PROVISIONS
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--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.
   
TOWNSHIP ORGANIZATION COUNTIES
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.
   
MERCHANTS' AND MANUFACTURERS' REPLACEMENT TAX
139.600. Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined--replacement tax revenues, distribution of.

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