Revisor Home
State of Missouri
View entire chapter

Title X TAXATION AND REVENUE

Chapter 139 Payment and Collection of Current Taxes ^  !
GENERAL PROVISIONS
139.031   Payment of current taxes under protest — action, when commenced, how tried ... (8/28/2019)
139.040   Acceptable medium of exchange in payment of taxes. (8/28/2010)
139.050   Taxes payable in installments — exemption for property taxes paid by ... (8/28/2001)
139.052   Taxes payable in installments may be adopted by ordinance in any county — ... (8/28/2001)
139.053   Property taxes, how paid — estimates — interest — refunds — exemption for ... (8/28/2001)
139.055   Tax paid by credit card or electronic transfer — fee. (8/28/2007)
139.060   Nonresidents to be furnished statement. (8/28/1939)
139.070   Mortgagee or other lienholders — payment of taxes. (8/28/1939)
139.080   Payment of taxes on part of land — duty of collector — notice and protest. (8/28/1939)
139.090   Receipt for payment — duplicates — payment on parts of tracts and undivided ... (8/28/1979)
139.100   Collection of penalty for delinquent taxes — settlement — penalty for ... (8/28/2017)
139.110   Attachment of tax lien to insurance — waive lien — claims. (8/28/1992)
139.120   Seizure and sale of personal property — duty of sheriff. (8/28/2005)
139.130   Cost of levy to be taxed — collector may levy, when — fees. (8/28/1939)
139.140   Delivery of personal delinquent list to successor. (8/28/2010)
139.150   Duplicate receipts — exceptions. (8/28/2010)
139.160   Return of delinquent lists — settlement — inspection of lists by commission. (8/28/1939)
139.170   Special term of commission for settlement, when. (8/28/1939)
139.180   No additional delinquent lists. (8/28/1949)
139.190   Examination by commission — settlement on record — report to director. (8/28/1959)
139.200   Collector may be attached, when. (8/28/1939)
139.210   Monthly statements and payments. (8/28/2010)
139.220   Payment into county treasury — duplicate receipts. (8/28/2010)
139.230   Remittance to director of revenue — receipt — penalty for failure. (8/28/1945)
139.235   Passing bad checks in payment of taxes, penalty — cashier's checks, ... (8/28/2002)
139.240   Disposition of moneys — St. Louis. (8/28/1959)
139.250   Failure to make payment — forfeiture — proceedings against defaulting collector. (8/28/2016)
139.270   Refusal to pay — forfeiture — distress warrant. (8/28/1949)
139.280   Penalty for erroneously reporting lands delinquent. (8/28/1959)
139.290   Illegal levy — refund. (8/28/1939)
139.300   Individual liability of officers — failure to perform duty, penalty. (8/28/1959)
TOWNSHIP ORGANIZATION COUNTIES
139.320   Taxes — collection and payment into county treasury (township organization ... (8/28/1939)
139.330   What authorization by warrant. (8/28/1939)
139.340   Notification by clerk to treasurer — completion of books. (8/28/1939)
139.350   Collection of taxes — procedure. (8/28/2005)
139.360   Levy and sale of goods under distraint. (8/28/1939)
139.370   Sale under distraint — procedure. (8/28/1939)
139.380   Sale under distraint — surplus. (8/28/1939)
139.390   Removal from township — levy and collection of taxes. (8/28/1939)
139.400   Abatement on tax list — procedure. (8/28/2005)
139.410   Surplus tax money, how held. (8/28/1939)
139.420   Collector-treasurer — final settlement of accounts. (8/28/2005)
139.430   Collector-treasurer — monthly statements — disposition of collected moneys. (8/28/2005)
139.440   Collector-treasurer — default, penalties — certified copy of statement. (8/28/2005)
139.450   Collector-treasurer — statements. (8/28/2005)
139.460   Collector-treasurer — school taxes, collection — apportioned and kept — ... (8/28/2005)
MERCHANTS' AND MANUFACTURERS' REPLACEMENT TAX
139.600   Exemption of merchants' and manufacturers' tangible personal property, lost ... (8/28/1983)
 - Cross References
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

Official site for the Revised Statutes of Missouri

>> 2019 Supplement Available <<

Session begins: 8 Jan 2020

9 Dec 2019 03:57


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Links
Oversight Library MO WebMasters
Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Contact
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House
 © Missouri Legislature, all rights reserved.   Site errors / suggestions - webmaster@LR.mo.gov 

Marie Elizabeth Oliver
Our flag's story

google bing

 

Over 41M page views.

 260