Esheria Regulatory Atlas

Tax law in United States — Missouri

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

3,399 matching statutes

• United States — Missouri

  Missouri Revised Statutes § 67.576 - Collection of the tax requirements — applicable penalties

  1 provisions

  This section applies existing sales tax collection rules, exemptions, discounts, and penalties to the tax in sections 67.571 to 67.577, and lets the director of revenue prescribe an exemption-certificate form.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 92.190 - Tax ordinance not to require copies of federal or state income tax returns

  1 provisions

  A tax ordinance under these sections cannot require taxpayers to file copies of state or federal income tax returns with city officials or their designees.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.771 - Additions treated as tax

  1 provisions

  Additions to tax and penalties under this chapter must be paid on notice and demand and are handled like taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 205.202 - Certain districts may impose sales tax instead of property tax — vote required — fund created, use of moneys — repeal of tax — dissolution of district, effect of (Ripley County)

  1 provisions

  Some hospital district governing bodies may replace property tax with a sales tax, but voter approval is required.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.400 - Abatement on tax list — procedure

  1 provisions

  If a collector-treasurer cannot collect certain taxes for specified reasons, they must file a tax book, a written statement, and an oath before getting credit for the taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 151.170 - County clerk to make railroad tax book

  1 provisions

  The county clerk must enter railroad property taxes on a separate railroad tax book within 10 days after the county commission levies those taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 251.615 - Sales tax authorized, ballot language — deposit of tax revenue, use of moneys — abolishment of tax, effect of — annual report, contents — severability clause

  1 provisions

  Cities and counties in qualifying regional economic development districts may levy a local sales tax, but only after voter authorization and with specified revenue-handling rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 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 of amount of investment eligible for tax credit

  1 provisions

  Investors can get Missouri tax credits for qualified investments, with different credit percentages depending on the type of investment and limits on how much credit is available.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 384.062 - Premium taxes collected by licensee but unpaid to department, actions authorized — taxes payable to department

  1 provisions

  If certain taxes, penalties, or interest owed by a surplus lines licensee are not paid on time, the director may sue to recover them. Covered taxes, penalties, and delinquent taxes must be paid to the department of revenue, and payment checks or drafts must be made payable to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.600 - Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date

  1 provisions

  This section defines key terms and lets a taxpayer claim a credit for cash or property given to a qualified maternity home, subject to dollar caps, minimum contribution rules, carryover limits, and administrative classification by the director of social services.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.360 - City cigarette tax abolished if county cigarette tax levied

  1 provisions

  If the county levies a cigarette tax, an incorporated municipality in that county may not levy its own tax on cigarette sales.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.457 - Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date

  1 provisions

  This section creates an intern and apprentice tax credit, with rules on who qualifies, how much can be claimed, and who administers it.

  Act or statute Open & Chat