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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 139 - Payment and Collection of Current Taxes
GENERAL PROVISIONS
- Section 139.031 Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when. (8/28/2019)
- Section 139.040 Acceptable medium of exchange in payment of taxes. (8/28/2010)
- Section 139.050 Taxes payable in installments — exemption for property taxes paid by financial institutions. (8/28/2001)
- Section 139.052 Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions. (8/28/2001)
- Section 139.053 Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions. (8/28/2001)
- Section 139.055 Tax paid by credit card or electronic transfer — fee. (8/28/2007)
- Section 139.060 Nonresidents to be furnished statement. (8/28/1939)
- Section 139.070 Mortgagee or other lienholders — payment of taxes. (8/28/1939)
- Section 139.080 Payment of taxes on part of land — duty of collector — notice and protest. (8/28/1939)
- Section 139.090 Receipt for payment — duplicates — payment on parts of tracts and undivided interests. (8/28/1979)
- Section 139.100 Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when. (6/15/2021)
- Section 139.110 Attachment of tax lien to insurance — waive lien — claims. (8/28/1992)
- Section 139.120 Seizure and sale of personal property — duty of sheriff. (8/28/2005)
- Section 139.130 Cost of levy to be taxed — collector may levy, when — fees. (8/28/1939)
- Section 139.140 Delivery of personal delinquent list to successor. (8/28/2010)
- Section 139.150 Duplicate receipts — exceptions. (8/28/2010)
- Section 139.160 Return of delinquent lists — settlement — inspection of lists by commission. (8/28/1939)
- Section 139.170 Special term of commission for settlement, when. (8/28/1939)
- Section 139.180 No additional delinquent lists. (8/28/1949)
- Section 139.190 Examination by commission — settlement on record — report to director. (8/28/1959)
- Section 139.200 Collector may be attached, when. (8/28/1939)
- Section 139.210 Monthly statements and payments. (8/28/2010)
- Section 139.220 Payment into county treasury — duplicate receipts. (8/28/2010)
- Section 139.230 Remittance to director of revenue — receipt — penalty for failure. (8/28/1945)
- Section 139.235 Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when. (8/28/2002)
- Section 139.240 Disposition of moneys — St. Louis. (8/28/1959)
- Section 139.250 Failure to make payment — forfeiture — proceedings against defaulting collector. (8/28/2016)
- Section 139.270 Refusal to pay — forfeiture — distress warrant. (8/28/1949)
- Section 139.280 Penalty for erroneously reporting lands delinquent. (8/28/1959)
- Section 139.290 Illegal levy — refund. (8/28/1939)
- Section 139.300 Individual liability of officers — failure to perform duty, penalty. (8/28/1959)
- Section 139.320 Taxes — collection and payment into county treasury (township organization counties). (8/28/1939)
- Section 139.330 What authorization by warrant. (8/28/1939)
- Section 139.340 Notification by clerk to treasurer — completion of books. (8/28/1939)
- Section 139.350 Collection of taxes — procedure. (8/28/2005)
- Section 139.360 Levy and sale of goods under distraint. (8/28/1939)
- Section 139.370 Sale under distraint — procedure. (8/28/1939)
- Section 139.380 Sale under distraint — surplus. (8/28/1939)
- Section 139.390 Removal from township — levy and collection of taxes. (8/28/1939)
- Section 139.400 Abatement on tax list — procedure. (8/28/2005)
- Section 139.410 Surplus tax money, how held. (8/28/1939)
- Section 139.420 Collector-treasurer — final settlement of accounts. (8/28/2005)
- Section 139.430 Collector-treasurer — monthly statements — disposition of collected moneys. (8/28/2005)
- Section 139.440 Collector-treasurer — default, penalties — certified copy of statement. (8/28/2005)
- Section 139.450 Collector-treasurer — statements. (8/28/2005)
- Section 139.460 Collector-treasurer — school taxes, collection — apportioned and kept — school districts. (8/28/2005)
CHAPTER CROSS REFERENCES
- County collectors, general provisions governing, Chap. 52
- Delinquent taxes, collection, Chap. 140
- Drainage districts, collection of taxes, Chap. 243
- Estate tax, collection, Chap. 145
- Estates of deceased, collection of taxes on, 473.397
- Fire protection districts, levy and collection of taxes, Chap. 321
- Income tax, collections, Chap. 143
- Intangible tax collection, Chap. 146
- Personal property tax to be paid before issuance of motor vehicle license, 301.025
- Railroad tax book, delivered to collector, 151.180
- Refund of overpayment or erroneous payment of state taxes, 136.035
- Resettlement and rural rehabilitation projects, federal grants in lieu of taxes, 70.120 to 70.200
- Sales tax, payable to director of revenue, Chap. 144
- School taxes, Chap. 164
- State tax commissioner to design forms and instruct officers in tax collection, 138.320
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