2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 146 Intangible Personal Property Tax
Section 146.060. Rate of interest on delinquent tax--how collected.


MO Rev Stat § 146.060. What's This?

Rate of interest on delinquent tax--how collected.

146.060. Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes.

(L. 1945 p. 1914 11, A.L. 1982 H.B. 1351, et al.)

Annotation Copyright Missouri Joint Committee on Legislative Research

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