{"data":{"id":"us-mo/mo.-rev.-stat.-147.090","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 147.090","heading":"Taxes and penalties shall be first lien.","body":"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.","path":["Title X - TAXATION AND REVENUE","Chapter 147 - Corporation Franchise Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=147.090","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"d5be579fa3a9a7b41a7573283fa76b54a1b94b039ef9af3619e0459c9109b60d","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-147.050","next":"us-mo/mo.-rev.-stat.-147.100"},"notice":"GroundRules: Original legal text. Not legal advice."}