Section 144.390

Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 1945   

  144.390.  Unpaid taxes may be recovered at law — procedure. — 1.  Any tax due and unpaid under the provisions of sections 144.010 to 144.510 shall constitute a debt due the state and in any case of failure to pay the tax, or any portion thereof, or any penalty or interest provided for in sections 144.010 to 144.510, when due, the director of revenue in the name of the state may recover the amount of such tax, penalty and interest by an action at law or other appropriate judicial proceedings.  The collection of such tax, penalty and interest shall not be a bar to any prosecution under sections 144.010 to 144.510.

  2.  In every such action the writ of attachment may issue, and no bond previous or subsequent to the issuance of said attachment shall be required.

  3.  In every such action, a certificate by the director of revenue or his agent showing the name of the person, the date and amount of the assessment and the delinquency of the tax sued for, shall be prima facie evidence of the levy of said tax, of the delinquency, of the liability of the person and the nonpayment thereof, and of compliance by the director of revenue with all the provisions of sections 144.010 to 144.510 with respect to the computation and levy of this tax, and in every such suit the process, pleadings and practice shall be, except as in sections 144.010 to 144.510 otherwise specifically provided, according to the provisions of the code of civil procedure.

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(RSMo 1939 § 11437, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865)