Title X — TAXATION AND REVENUE

146.040. Taxable situs of intangible personal property — how determined when title divided. — 1. Intangible personal property shall be deemed to have a taxable situs in this state for the purpose of being subject to a property tax for the year 1947 and each succeeding year, where…

146.056. County treasurer to mail forms to taxpayers — lists confidential. — 1. On or before the fifteenth day of January of each year every county treasurer shall mail to each intangible taxpayer as listed by the director of revenue, and to such other persons as he may have reas…

146.060. Rate of interest on delinquent tax — how collected. — Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by se…

146.070. Estates to pay tax — fiduciary to file return. — No estate in which there is intangible personal property subject to tax under this chapter shall be closed without the payment of the tax levied under this chapter, both in respect to the liability of the estate and the de…

146.100. Director of revenue may extend time — rate of interest. — The director of revenue may, for good cause shown, extend the time for filing said property tax returns on intangibles; provided, however, that taxes due on such return shall bear interest at the rate of one perce…

146.130. Penalty for violation. — Every person who fails or refuses to make the return required by this chapter; or who makes any false or fraudulent return or false statement in any return, with intent to evade the payment of the tax or any part thereof, imposed by this chapter;…