United States — Missouri
Missouri Revised Statutes § 135.800 - Citation — definitions
1 provisions
This section gives the chapter’s short title and defines key terms used in sections 135.800 to 135.830.
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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 § 144.757 - Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax
1 provisions
Missouri local taxing jurisdictions may impose a local use tax if voters approve it, and the tax rate generally follows the related local sales tax rate.
Notice Open & ChatUnited States — Missouri
Missouri Revised Statutes § 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate
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Interest is payable on certain refunds or overpayments only if they are not refunded within the stated time limits.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 67.505 - Election procedure — sales tax imposed, property taxes to be reduced — rate of tax — no zoological taxes permitted
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Counties may impose a county sales tax only under this section, must reduce property taxes each year the tax is imposed, and may not use the tax for zoological purposes.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 348.493 - Program lenders — tax credit, amount — certificate of tax credit, issuance of, when — tax credit requirements — sunset provision
1 provisions
This section gives eligible lenders a tax credit for interest waived on certain agricultural crop loans, requires a certificate process, and sets a yearly cap and sunset date.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 348.505 - Tax credit for family farm livestock loan program, procedure
1 provisions
Eligible lenders can get a tax credit for waived first-year interest on a qualifying family farm livestock loan, but they must present a tax credit certificate to use it.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 235.190 - Taxes to be levied and collected as other taxes
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County tax authorities must levy the taxes required by this law, and tax-collection officials must collect and remit them as other taxes are collected.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax
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A county or municipality cannot repeal or amend a local use tax unless voters approve it, except that repealing the local sales tax counts as repealing the local use tax.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 141.260 - Foreclosure of tax lien — tax sale certificate — evidence — priorities
1 provisions
Unpaid tax bills may be summarily foreclosed after they have been overdue for at least two years; municipal holders of tax sale certificates, certificates of purchase, or tax deeds may also foreclose their liens and share lien priority rights.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 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
1 provisions
Taxpayers may pay current taxes under protest, but they must pay the bill in full, file a written protest, and start a court action within 90 days if they want recovery.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 32.087 - Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile telecommunications services — bond required — annual report of director, contents — delinquent payments — reapproval, effect, procedures
1 provisions
This provision sets procedures for local sales taxes, including notice to the director of revenue, collection rules, retailer duties, exemptions, reporting, and bond requirements.
Act or statute Open & ChatUnited States — Missouri
Missouri Revised Statutes § 245.205 - Secretary of board to extend and certify levee tax to collector-treasurers — duties of collector-treasurer — county collector-treasurer to collect delinquent taxes
1 provisions
This provision assigns levee-tax collection duties to board secretaries and collector-treasurers, including handling delinquent levee taxes.
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