Mo. Rev. Stat. § 147.090: Taxes and penalties shall be first lien.
Where this section sits in the code
- Title X - TAXATION AND REVENUE
- Chapter 147 - Corporation Franchise Tax
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.
Collected 2026-09-03T22:23:25Z. Source file · JSON