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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 147 Corporation Franchise Tax
Section 147.090 Taxes and penalties shall be first lien.


MO Rev Stat § 147.090 (2012) What's This?

Taxes and penalties shall be first lien.

147.090. The taxes and penalties to be paid by the provisions of this chapter shall be a first lien on all property and assets of the corporation within this state.

(RSMo 1939 5119, A.L. 1943 p. 410 141)

Prior revisions: 1929 4647; 1919 9842

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