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	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. (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 financial institutions. (8/28/2001)
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. (8/28/2001)
139.053	Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions. (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 interests. (8/28/1979)
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. (6/15/2021)
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, certified checks, or money orders required, when. (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 counties). (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 — school districts. (8/28/2005)
	MERCHANTS' AND MANUFACTURERS' REPLACEMENT TAX
139.600	Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of. (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