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 § 141.310 - Exclusive power to collect taxes — expenses of suit

  1 provisions

  The collector has the exclusive power to collect these tax bills after suit is filed or received, with a limited exception allowing the taxing authority or tax bill holder to file suit if the collector does not.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.065 - Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties

  1 provisions

  The director must deposit tax funds into the intangible tax fund, keep them in approved banks, invest them before distribution, and return interest to county treasurers within 30 days after tax distribution.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.1042 - Adoption of development financing by ordinance — county assessor to determine total equalized assessed value — calculation of ad valorem taxes — allocation of economic activity taxes

  1 provisions

  A municipality may adopt development financing by ordinance if it has designated a development area, adopted a development plan, and followed the required procedures; related taxes are then split and placed into special funds.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.686 - Citation — definitions — tax credit, amount, claim procedure — rulemaking authority

  1 provisions

  This section creates a tax credit for qualifying meat processing modernization or expansion, with application, cap, confidentiality, reporting, and rulemaking requirements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.055 - County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect

  1 provisions

  County tax rates must be set by the county governing body by September 20, with a public hearing and advance newspaper notice; certain cities and charter counties must set their tax rate by October 1.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.731 - Interest on underpayments

  1 provisions

  Interest is due on unpaid Missouri tax amounts, subject to stated exceptions and timing rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.285 - Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties

  1 provisions

  Missouri law tells the revenue director to set sales-tax brackets, limits vendors from charging too much sales tax, and lets vendors use a rounded-per-purchase formula if they apply it consistently.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 33.282 - Tax expenditure budget, content, submitted when — cost — benefit analysis, contents — department reports on tax credits, exemptions, deductions or preferences, failure to file

  1 provisions

  The office of administration must prepare a tax expenditure budget, and state departments with tax preferences must submit estimates and a cost-benefit analysis by October 1. The budget director must then submit the materials to legislative committee chairs by January 1.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.150 - Enforcement of taxes — how suits brought

  1 provisions

  Taxes under sections 94.010 to 94.180 are enforced like state and county taxes, including seizure and sale of goods and chattels; city tax collection suits must be brought in the state’s name for the city collector’s use.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 8.970 - Grants, tax abatements or tax credits, and cooperative agreements for construction projects prohibited, when

  1 provisions

  State bodies may not award certain grants, tax abatements, tax credits, or cooperative agreements if they require covered project documents to include section 8.968 elements.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 379.1326 - Premium tax imposed, amount, procedure

  1 provisions

  Captive insurance companies must pay annual premium taxes, file a return, and follow minimum/maximum tax and deduction rules.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 135.305 - Eligibility — amount of tax credit

  1 provisions

  Missouri wood energy producers can qualify for a tax credit tied to processed wood products made with Missouri forest product residue.

  Act or statute Open & Chat