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 § 148.074 - Overpayment of tax, director may credit against other tax liability, when

  1 provisions

  The director may apply a taxpayer’s overpayment and related interest to other state tax liabilities, and refund any remaining balance if it is more than one dollar.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 155.040 - Tax commission to assess aircraft, how

  1 provisions

  The state tax commission must assess commercial aircraft values, and certain owners, holders, and the county assessor must provide related information and meet deadlines.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 644.033 - Sales tax collection to be deposited in local parks and storm water control sales tax fund — fund established — powers and duties of director of revenue — abolition of tax, procedure

  1 provisions

  The director of revenue must deposit most collected sales tax money into a special trust fund, keep and share records, and distribute monthly amounts to the local taxing municipality or county.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1545 - Sales and use tax authorized in certain districts — procedure to adopt, ballot language, imposition and collection by retailers — penalties for violations — deposit into trust fund, use — repeal procedure — display of rate by retailer

  1 provisions

  Certain districts may adopt a sales and use tax by resolution, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 650.399 - Tax levied, vote required, ballot language — effective date — fund created, use of moneys

  1 provisions

  The county can submit a local sales tax question to voters, and if voters approve it, the county must levy and collect the tax. The revenue goes into a special trust fund for designated purposes, with monthly distributions and rules for repeal, refunds, and retention.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1305 - Retail sales tax may be imposed in lieu of certain local economic development sales tax — ballot language — collection and distribution of moneys — trust fund and board to be established — repeal of tax, procedure

  1 provisions

  Cities or counties may impose a retail sales tax for local economic development only if voters approve it and the section’s limits are met.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 245.200 - County collector of revenue to collect levee tax — to give bond to board of supervisors

  1 provisions

  County collectors in levee districts must receive the levee tax book, collect the listed tax, and handle returns, payments, and a bond.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 151.220 - Date taxes become delinquent — penalties

  1 provisions

  A railroad company must pay certain county taxes by December 31 after assessment and levy, or the taxes become delinquent and a penalty applies.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.040 - Procedure for assessing, levying, and collecting additional taxes — limitations — conditions

  1 provisions

  This section limits when a county can assess, levy, and collect other taxes, and sets a court-based process for getting an order to do so.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 190.337 - Revenue, purpose for which shall be used — procedure to terminate tax, ballot form — reestablishing emergency service using telephone tax, procedure

  1 provisions

  County commissioners must put the sales tax continuation/termination question to voters after a qualifying petition, and if voters choose termination they must end the tax and dissolve the related board.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 147.030 - Payment of tax, when

  1 provisions

  Corporations must pay the franchise tax by the state income tax return due date, with a special April 15, 1980 deadline for corporations with a transitional year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.070 - Delinquent real estate taxes extended into back tax book

  1 provisions

  Delinquent real estate taxes must be entered in the back tax book and collected; city or town authorities may have the delinquent list certified if the local collector failed to return it.

  Act or statute Open & Chat