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- Mo. Rev. Stat. § 144.635 · Vendor to collect tax from purchasers — selling agent not liable for tax, when.
- Mo. Rev. Stat. § 144.637 · Boundary change database for taxing jurisdictions, requirements — immunity from liability, when.
- Mo. Rev. Stat. § 144.638 · Taxability matrix, products and services — purchaser not subject to penalty for failure to remit proper amount of tax, when.
- Mo. Rev. Stat. § 144.640 · Taxpayer to keep records, examination.
- Mo. Rev. Stat. § 144.645 · Investigations, subpoenas, oaths.
- Mo. Rev. Stat. § 144.650 · Vendors to register, information required.
- Mo. Rev. Stat. § 144.655 · Return, when filed — payment, when due — rules — exemption, limits.
- Mo. Rev. Stat. § 144.660 · Director's powers as to returns.
- Mo. Rev. Stat. § 144.665 · Failure to file return, penalties — exceptions.
- Mo. Rev. Stat. § 144.670 · Additional assessment made when, notice.
- Mo. Rev. Stat. § 144.675 · Penalty assessed for fraud or evasion, notice.
- Mo. Rev. Stat. § 144.690 · Final assessments may be filed in clerk's office, executions thereon — remedies cumulative.
- Mo. Rev. Stat. § 144.695 · Excess payments to be adjusted or refunded.
- Mo. Rev. Stat. § 144.696 · Refund of overpayments — claim for refund — time for making claims.
- Mo. Rev. Stat. § 144.700 · Revenue placed in general revenue, exception placement in school district trust fund — payment under protest, procedure, appeal, refund.
- Mo. Rev. Stat. § 144.701 · One cent sales and use tax designated local tax — collection fee allowed state — school district trust fund created, investment.
- Mo. Rev. Stat. § 144.705 · Rules and regulations, adoption — copies available.
- Mo. Rev. Stat. § 144.715 · Notices served, how.
- Mo. Rev. Stat. § 144.720 · Sales tax interest and penalty provisions applicable.
- Mo. Rev. Stat. § 144.725 · Failure to obey subpoena or to produce books, a misdemeanor.
- Mo. Rev. Stat. § 144.730 · Advertising that vendor absorbs tax, a misdemeanor.
- Mo. Rev. Stat. § 144.735 · Failure to make return, pay tax or keep records, penalty.
- Mo. Rev. Stat. § 144.740 · False return or statement, penalty.
- Mo. Rev. Stat. § 144.745 · Violation not having a specific penalty deemed a misdemeanor.
- Mo. Rev. Stat. § 144.746 · Extension of time for filing for refund or proposed assessment by agreement — requirements.
- Mo. Rev. Stat. § 144.750 · Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements.
- Mo. Rev. Stat. § 144.752 · Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language.
- Mo. Rev. Stat. § 144.757 · Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax.
- Mo. Rev. Stat. § 144.759 · Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax.
- Mo. Rev. Stat. § 144.761 · Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.
- Mo. Rev. Stat. § 144.805 · Aviation jet fuel exempt from all sales and use tax, when — qualification, procedure — common carrier to make direct payment to revenue — tax revenues to be deposited in aviation trust fund — expires when.
- Mo. Rev. Stat. § 144.807 · Common carriers in interstate air transportation, exemption for tangible personal property purchased or stored in state then transported out of state and used in the conduct of business — qualification for exemption — use in Missouri, taxes to apply.
- Mo. Rev. Stat. § 144.809 · Exemption for aviation jet fuel, when.
- Mo. Rev. Stat. § 144.810 · Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority.
- Mo. Rev. Stat. § 144.811 · Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.
- Mo. Rev. Stat. § 144.812 · Broadband communications service, machinery and equipment, sales and use tax exemption.
- Mo. Rev. Stat. § 144.815 · Bullion and investment coins, sales and use tax exemption.
- Mo. Rev. Stat. § 144.817 · Sales tax exemption for certain property donated to the state within one year of purchase.
- Mo. Rev. Stat. § 144.1021 · Effective date of certain sections.
- Mo. Rev. Stat. § 145.009 · Law effective, when — estates to which applicable.
- Mo. Rev. Stat. § 145.011 · Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
- Mo. Rev. Stat. § 145.041 · Estate containing property having tax situs outside Missouri — computation of tax.
- Mo. Rev. Stat. § 145.051 · Executor to pay tax.
- Mo. Rev. Stat. § 145.091 · Terms to have same meaning as in federal law, exception — references to federal law construed.
- Mo. Rev. Stat. § 145.101 · Definitions.
- Mo. Rev. Stat. § 145.102 · Tax situs of property.
- Mo. Rev. Stat. § 145.201 · Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.
- Mo. Rev. Stat. § 145.301 · Discharge of executor or fiduciary, when — procedure.
- Mo. Rev. Stat. § 145.481 · Tax return required when — executor's duty.
- Mo. Rev. Stat. § 145.511 · Return, when and where filed — payment of tax.
- Mo. Rev. Stat. § 145.551 · Extension of time for payment or filing return or other document — interest to accrue, rate.
- Mo. Rev. Stat. § 145.552 · Recovery of estate tax from distributee, permitted when.
- Mo. Rev. Stat. § 145.601 · Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
- Mo. Rev. Stat. § 145.711 · Deficiency in tax paid — notice — assessment — time limitations.
- Mo. Rev. Stat. § 145.801 · Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when.
- Mo. Rev. Stat. § 145.846 · Application for review, filing.
- Mo. Rev. Stat. § 145.871 · Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
- Mo. Rev. Stat. § 145.961 · Director to administer and enforce law — rules and regulations to follow federal rules.
- Mo. Rev. Stat. § 145.971 · Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.
- Mo. Rev. Stat. § 145.985 · Procedure — income tax laws applicable.
- Mo. Rev. Stat. § 145.995 · Generation-skipping credit tax imposed — amount.
- Mo. Rev. Stat. § 145.1000 · Repeal of federal estate tax, effect on state tax — effective date.
- Mo. Rev. Stat. § 146.040 · Taxable situs of intangible personal property — how determined when title divided.
- Mo. Rev. Stat. § 146.056 · County treasurer to mail forms to taxpayers — lists confidential.
- Mo. Rev. Stat. § 146.060 · Rate of interest on delinquent tax — how collected.
- Mo. Rev. Stat. § 146.070 · Estates to pay tax — fiduciary to file return.
- Mo. Rev. Stat. § 146.100 · Director of revenue may extend time — rate of interest.
- Mo. Rev. Stat. § 146.130 · Penalty for violation.
- Mo. Rev. Stat. § 147.010 · Annual franchise tax, rate — exceptions.
- Mo. Rev. Stat. § 147.020 · Corporation to make report to director of revenue — content — extensions.
- Mo. Rev. Stat. § 147.030 · Payment of tax, when.
- Mo. Rev. Stat. § 147.040 · Director of revenue to determine amount — protest procedure — certificate forfeited for failure to report or remit.
- Mo. Rev. Stat. § 147.050 · Corporations with no shares to report to director of revenue, when, content.
- Mo. Rev. Stat. § 147.090 · Taxes and penalties shall be first lien.
- Mo. Rev. Stat. § 147.100 · Director of revenue, may request information, when — administrative hearing commission, review of tax levy.
- Mo. Rev. Stat. § 147.120 · Director of revenue to report delinquency to attorney general and secretary of state — penalties — interest — procedure — discovery of fraud — penalty for false statement — administrative dissolution — rules and regulations, procedure.
- Mo. Rev. Stat. § 148.010 · Title of law.
- Mo. Rev. Stat. § 148.020 · Definitions.
- Mo. Rev. Stat. § 148.030 · Banks subject to tax based on income — rate — credits.
- Mo. Rev. Stat. § 148.031 · Substitute bank franchise tax.
- Mo. Rev. Stat. § 148.040 · Definitions and computation of net and gross income.
- Mo. Rev. Stat. § 148.045 · Computation of deduction, taxpayer files consolidated return.
- Mo. Rev. Stat. § 148.050 · Returns, when filed.
- Mo. Rev. Stat. § 148.060 · Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.
- Mo. Rev. Stat. § 148.062 · Franchise tax, administered how.
- Mo. Rev. Stat. § 148.064 · Ordering and limit reductions for certain credits — consolidated return — transfers of credits — effect of repeal of corporation franchise tax — pass through of tax credits by S corporation bank.
- Mo. Rev. Stat. § 148.065 · Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.
- Mo. Rev. Stat. § 148.068 · Tax assessed, when, supplemental assessment.
- Mo. Rev. Stat. § 148.070 · Notice of deficiency, time limitations.
- Mo. Rev. Stat. § 148.072 · Interest, additions to tax, penalties, due when.
- Mo. Rev. Stat. § 148.074 · Overpayment of tax, director may credit against other tax liability, when.
- Mo. Rev. Stat. § 148.076 · Claims for refund, filed when, how — amount, limitations.
- Mo. Rev. Stat. § 148.080 · Taxes returned to counties — two percent to state — director to allocate.
- Mo. Rev. Stat. § 148.085 · Recording and depositing of tax receipts, how.
- Mo. Rev. Stat. § 148.090 · New banks, when taxed — tax, when due.
- Mo. Rev. Stat. § 148.095 · Banks operating more than one branch or office, returns, how filed — allocation of taxes, how — business outside state, effect of.
- Mo. Rev. Stat. § 148.097 · Taxpayer in other state taxable, when — apportionment of income, manner — property factor, defined — payroll factor, defined — deposits factor, defined.
- Mo. Rev. Stat. § 148.100 · Director to prescribe and publish rules and regulations — access to records.
- Mo. Rev. Stat. § 148.110 · Tax in lieu of other taxes.
- Mo. Rev. Stat. § 148.112 · Distribution of franchise tax credit for bank S corporation shareholders.