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Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 147.090: Taxes and penalties shall be first lien.

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Where this section sits in the code
  1. Title X - TAXATION AND REVENUE
  2. 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

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