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 § 99.1205 - Citation of law — definitions — tax credit allowed, amount — procedure to claim — cap on aggregate tax credit amount — report required — rulemaking authority

  1 provisions

  This section creates a tax credit for qualifying applicants and sets rules for applying, transferring, reporting, and rulemaking.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.190 - Refund of overpayments — claim for refund — time for making claims — paid to whom — direct pay agreement for certain purchasers — special rules for error corrections — refund not allowed, when — taxes paid more than once, effect of

  1 provisions

  This section sets rules for tax refund claims, including who may claim, required filings, deadlines, and special procedures.

  Rule Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions

  1 provisions

  In certain large constitutional charter cities, current and delinquent general, school, and city taxes may be paid in full or in installments of at least 25%, and the director of revenue must issue receipts for partial payments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.150 - Withholding of tax money in case of sale of business — director to send statements to certain persons, when — secured creditors, priority, exempt from tax liability

  1 provisions

  When a business with tax obligations is sold or closed, the seller or successor must file a final return, and a buyer must handle withholding and remittance rules tied to unpaid taxes.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 99.957 - 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, but must set up a special allocation fund and follow tax-assessment and tax-allocation rules tied to the development project area.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.250 - Failure to file return or pay tax — monetary penalty, assessment — director to estimate delinquency — written notice, how served — penalties for motor vehicles doubled, when

  1 provisions

  If a taxpayer files or pays late, the tax may be increased by penalties. The director of revenue may also estimate the delinquency and send written notice if the taxpayer fails to file or pay.

  Notice Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.350 - Apportionment of annual installments — drainage tax book, form — taxes due, when

  1 provisions

  The county clerk must apportion drainage assessments each year and deliver the drainage tax book to the county or township revenue collector by September 30.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 88.814 - Errors in tax bills, corrected, how — hearing required, when — adjustment authorized — general revenue funds to be used to pay balance, when

  1 provisions

  This section lets clerks and courts correct errors in tax bills, requires a clerk to certify the date of an interlineation correction, and requires a public hearing when a property owner requests one about a possibly excessive special assessment.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 146.060 - Rate of interest on delinquent tax — how collected

  1 provisions

  People who owe tax under this chapter and do not pay on time must pay interest on the delinquent tax.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 287.745 - Delinquent taxes, interest, rate — overpayment of taxes, credit

  1 provisions

  If certain taxes are paid late, the taxpayer must pay 1.5% interest per month. If a tax amount is disputed, later quarterly installments continue based on the director of revenue’s assessment. Overpayments after the taxable year may be refunded or credited at the taxpayer’s choice.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.1021 - Deposit of taxes collected into county private car tax trust fund — apportionment to counties

  1 provisions

  Taxes collected by the director must be paid into the County Private Car Tax Trust Fund, with part of the collection cost going to state general revenue, and counties must distribute the receipts between school districts and county general revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 155.080 - Use tax on aviation fuel — amount — collection — refunds

  1 provisions

  Missouri imposes a 9-cent-per-gallon use tax on aviation fuel used in aircraft with reciprocating engines, collected like the motor fuel tax, and commercial agricultural aircraft operators may apply for refunds.

  Act or statute Open & Chat