2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes
Section 150.200 Settlement of collector's accounts by commission — credits allowed collector.
Effective - 28 Aug 1985
150.200. Settlement of collector's accounts by commission — credits allowed collector. — The county commission shall annually settle and adjust the accounts of the collector for licenses delivered to him, giving him credit for all blank licenses returned, and charging him for all licenses not returned, according to the statement required to be filed by the person having license; but, when the collector shows that he has exercised due diligence to collect outstanding merchants' taxes against the merchant and that the same is uncollectible, the county commission, upon a showing of said facts, may allow the collector credit for the amount thereof.
--------
(RSMo 1939 § 11322, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10094; 1919 § 13084; 1909 § 11636
