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 § 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of

  1 provisions

  Cities may impose a local sales tax, but only after voter authorization, and the rate is capped.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 143.741 - Failure to file tax returns

  1 provisions

  Late tax returns and certain tax statements can trigger added tax or fixed penalties unless the failure was due to reasonable cause and not willful neglect.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.090 - New banks, when taxed — tax, when due

  1 provisions

  New Missouri banks and trust companies meeting the stated timing rule are subject to the tax and must pay the tax due for the certificate year to the director by June 1 of the following year.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 32.085 - Local sales taxes, collection of — definitions

  1 provisions

  This section defines terms used for local sales taxes and related provisions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.582 - Law enforcement sales tax — rate of tax — election procedure — special trust fund established — duties of director of revenue — refunds, procedure

  1 provisions

  Counties may impose up to a 1% sales tax for law enforcement services, but only after voter approval in most cases.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 182.715 - Taxes raised for a library district transferred to successor urban district, when — tax levy authorized, rate — rate increase, procedure — additional tax to erect buildings, procedure, ballot form

  1 provisions

  An urban public library district may levy a tax at the established rate, but any increase generally must go to voters for approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.235 - Special tax bills — issuance — form — collection

  1 provisions

  County officials must create, deliver, collect, record, and credit special tax bills for district land charges; unpaid bills get a 2% monthly penalty.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 233.380 - Special tax bills — issuance — form — collection

  1 provisions

  County officials must create and maintain special tax records, issue special tax bills, collect payments, and pass collected money to the special road district.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.370 - Personal tax, how collected

  1 provisions

  Cities may sue to collect delinquent personal property taxes, with the city attorney prosecuting the case unless a special attorney is hired.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.1000 - Definitions

  1 provisions

  This section defines key terms used in sections 99.1000 to 99.1060.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.845 - Tax increment financing adoption — division of ad valorem taxes — payments in lieu of tax, deposit, inclusion and exclusion of current equalized assessed valuation for certain purposes, when — other taxes included, amount — new state revenues, disbursements — supplemental tax increment financing fund established, disbursement — property taxes for sheltered workshops and related services not affected

  1 provisions

  Municipalities may use tax increment allocation financing, but collected amounts must be split and deposited as specified, with several funding limits and approval conditions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.320 - Tax on premiums of domestic stock companies — rate — credits

  1 provisions

  Stock insurance companies covered by this section must pay a quarterly tax of 2% on direct premiums received in Missouri, subject to stated tax exceptions and credits for cancelled or returned premiums.

  Act or statute Open & Chat