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 § 145.995 - Generation-skipping credit tax imposed — amount

  1 provisions

  A Missouri generation-skipping credit tax is imposed on generation-skipping transfers involving property with a Missouri tax situs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.2040 - Sales tax authorized — ballot language — revenue, use of moneys — repeal of tax, ballot language

  1 provisions

  Certain counties may adopt a one-eighth of one percent sales tax if voters approve it, and the tax is later collected, administered, and enforced by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.073

  1 provisions

  This section requires political subdivisions and school districts to recalculate property tax rates after valuation changes, and it limits tax rate increases unless voters approve them.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 278.250 - Organization tax — annual tax for watershed district — limitation — levy — collection — lien enforcement — rate of tax — property tax (section 137.073) rate if no levy imposed for year

  1 provisions

  Watershed district trustees may levy limited taxes, and several officials must prepare the budget, certify levy rates, levy the tax, collect it, and keep the proceeds separately.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1002 - Ballot form — tax to be effective when — collection of tax, options — penalty on unpaid taxes — delinquent when, any county and certain cities

  1 provisions

  Cities and counties may choose how to collect the tax, and the state revenue director may handle collection if they agree.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.1010 - Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, when

  1 provisions

  Certain cities meeting population limits may adopt an economic development sales tax, subject to voter approval and administration by the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.035 - What taxes to be assessed, levied, and collected in counties

  1 provisions

  Named taxes in Missouri counties must be assessed, levied, and collected only as allowed by state law and constitutional rate limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1531 - Real property or business license tax, how imposed, ballot

  1 provisions

  A district may levy certain taxes by resolution, but the tax must be approved by qualified voters by mail-in ballot before the resolution takes effect.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 182.655 - Board may purchase land and erect buildings — bonds issued, when — election

  1 provisions

  The library district board may buy land, build or improve library buildings, and finance the work with bonds or other means, but only within the section’s limits and after voter approval where required.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 238.410 - Transit authority sales tax — election, ballot language, amendment of tax, requirements — director of revenue, duties — trust fund established — surety bonds required — delinquent taxes, procedure

  1 provisions

  A county transit authority may impose up to a 1% sales tax only if county voters approve it, and the revenue must go into a special trust fund for transit uses.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 148.110 - Tax in lieu of other taxes

  1 provisions

  Missouri says the tax under sections 148.010 to 148.110 replaces the prior bank-share tax and other taxes on banking institutions’ personal property, with an exception for certain leased or rented tangible personal property.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.270 - List of tax liens affecting land — filing fees — exemption

  1 provisions

  Certain taxing authorities and tax bill owners must file a yearly lien list with the collector by January 5 and pay a $1.50 fee per parcel, with an exception for certain school districts and other collector-collected taxing authorities.

  Act or statute Open & Chat