Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 144.752 RSMo Marketplace facilitators, registration required — separate reporting and
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144.752. Marketplace facilitators, registration required — separate reporting and remittance of tax, procedure — rulemaking language. — 1. For the purposes of this section, the following terms shall mean: (1) "Marketplace facilitator", a person that: (a) Facilitates a retail sale…
§ 144.757 RSMo Local use tax — rate of tax — ballot of submission — notice to director of
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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. — 1. As used in sections 144.757 to 144.761, "taxing jurisdiction" shall include any county, municipality, or any other p…
§ 144.759 RSMo Collection of additional local use tax — deposit in local use tax trust
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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. — 1. All local use taxes collected by the director…
§ 144.761 RSMo Repeal or amendment of local use tax — effect on local use tax of repeal of
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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. — 1. No county or municipality imposing a local use tax pursuant to sections 144.757 to 144.761 may…
§ 144.805 RSMo Aviation jet fuel exempt from all sales and use tax, when — qualification,
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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. — 1. In addition to the exemptions granted pursuant to the provis…
§ 144.807 RSMo Common carriers in interstate air transportation, exemption for tangible
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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. — 1. In addition to …
§ 144.809 RSMo Exemption for aviation jet fuel, when
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144.809. Exemption for aviation jet fuel, when. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby specifically exempted from the provisions of, and the computation of the tax levied, assessed or payable under, any state or loca…
§ 144.810 RSMo Data storage centers, exemption from sales and use tax — definitions —
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144.810. Data storage centers, exemption from sales and use tax — definitions — procedure — certificates of exemption — rulemaking authority. — 1. As used in this section, unless the context clearly indicates otherwise, the following terms mean: (1) "Commencement of commercial op…
§ 144.811 RSMo Broadcast equipment purchased by broadcast stations exempt from sales and
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144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. — 1. In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.5…
§ 144.812 RSMo Broadband communications service, machinery and equipment, sales and use
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144.812. Broadband communications service, machinery and equipment, sales and use tax exemption. — 1. For purposes of this section, the following terms shall mean: (1) "Machinery and equipment used to provide broadband communications service", includes, but is not limited to, wir…
§ 144.815 RSMo Bullion and investment coins, sales and use tax exemption
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144.815. Bullion and investment coins, sales and use tax exemption. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there shall also be specifically exempted from all local sales taxes, as defined in section 32.085, and sections 144.010 to 1…
§ 144.817 RSMo Sales tax exemption for certain property donated to the state within one
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144.817. Sales tax exemption for certain property donated to the state within one year of purchase. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there shall also be specifically exempted from the provisions of the local sales tax law as d…
§ 145.009 RSMo Law effective, when — estates to which applicable
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145.009. Law effective, when — estates to which applicable. — Sections 145.011 to 145.995 shall become effective January 1, 1981, but it shall apply only with respect to decedents dying on or after January 1, 1981. The repeal of the provisions of chapter 145 shall become effectiv…
§ 145.011 RSMo Tax imposed on transfer of decedent's estate equal to maximum credit
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145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law. — A tax is imposed on the transfer of every decedent's estate which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri estate …
§ 145.041 RSMo Estate containing property having tax situs outside Missouri — computation
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[Repealed or reserved.]
§ 145.051 RSMo Executor to pay tax
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145.051. Executor to pay tax. — The liability imposed by sections 145.011 to 145.995 shall be paid by the executor. -------- (L. 1980 S.B. 539) Effective 1-1-81
§ 145.091 RSMo Terms to have same meaning as in federal law, exception — references to
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145.091. Terms to have same meaning as in federal law, exception — references to federal law construed. — Any term used in sections 145.011 to 145.995 shall have the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is …
§ 145.1000 RSMo Repeal of federal estate tax, effect on state tax — effective date
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145.1000. Repeal of federal estate tax, effect on state tax — effective date. — Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be…
§ 145.101 RSMo Definitions
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145.101. Definitions. — 1. "Executor" means the executor or administrator of the decedent, or, if there is no executor or administrator, then any person in actual or constructive possession of any property of the decedent. 2. "Nonresident" means an individual who is not a residen…
§ 145.102 RSMo Tax situs of property
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145.102. Tax situs of property. — Property shall have a tax situs within the state of Missouri if: (1) It is real estate or tangible personal property and has actual situs within the state of Missouri; or (2) It is intangible personal property and the decedent was a resident. -…
§ 145.201 RSMo Decedent's domicile, states in conflict, compromise by agreement, content —
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145.201. Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when. — When the director of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make …
§ 145.301 RSMo Discharge of executor or fiduciary, when — procedure
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145.301. Discharge of executor or fiduciary, when — procedure. — If an executor or other fiduciary receives a discharge pursuant to Internal Revenue Code Section 2204 (a) or (b) and if the fiduciary makes written application to the director of revenue for determination of the amo…
§ 145.481 RSMo Tax return required when — executor's duty
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145.481. Tax return required when — executor's duty. — A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made: (1) With respect to a resident, by every executor who is required to file a federal estate tax return; (2) With respect to a nonreside…
§ 145.511 RSMo Return, when and where filed — payment of tax
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145.511. Return, when and where filed — payment of tax. — Returns required by section 145.481 shall be filed within nine months after the death of the decedent. A person required to make and file a return under sections 145.011 to 145.995 shall without assessment, notice, or dema…
§ 145.551 RSMo Extension of time for payment or filing return or other document — interest
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145.551. Extension of time for payment or filing return or other document — interest to accrue, rate. — 1. The director of revenue may grant a reasonable extension of time for payment of tax, or for filing any return, declaration, statement, or other document required by sections…
§ 145.552 RSMo Recovery of estate tax from distributee, permitted when
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145.552. Recovery of estate tax from distributee, permitted when. — Unless the decedent otherwise directs by will, if any part of the decedent's gross estate for federal estate tax purposes consists of property the value of which is includable in the gross estate by reason of Int…
§ 145.601 RSMo Correction or amendment of federal estate tax return, report to director of
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145.601. Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation. — If the amount of a taxpayer's federal taxable estate, adjusted taxable gifts, or credit for state death taxes reported on his federal estate tax retu…
§ 145.711 RSMo Deficiency in tax paid — notice — assessment — time limitations
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145.711. Deficiency in tax paid — notice — assessment — time limitations. — 1. Except as otherwise provided in this section, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected unless t…
§ 145.801 RSMo Claims for credit or refund — limitations on time allowed for filing and
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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. — 1. A claim for credit or refund of an overpayment of any tax imposed by sections 145.011 to 145.995 shall be file…
§ 145.846 RSMo Application for review, filing
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145.846. Application for review, filing. — An application for review of the director of revenue's determination pursuant to sections 145.011 to 145.995 shall be filed by the executor with the administrative hearing commission under section 621.050. -------- (L. 1980 S.B. 539) E…
§ 145.871 RSMo Reciprocity with other states in enforcement of liabilities for estate and
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145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes. — The courts of this state shall recognize and enforce liabilities for estate and transfer taxes lawfully imposed by any state which extends a like comity to this state, and the du…
§ 145.961 RSMo Director to administer and enforce law — rules and regulations to follow
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145.961. Director to administer and enforce law — rules and regulations to follow federal rules. — 1. The director of revenue shall administer and enforce the tax imposed by sections 145.011 to 145.995 and he is authorized to make such rules and regulations and to require such fa…
§ 145.971 RSMo Director to determine form and content of returns, documents —
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145.971. Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns. — 1. The director of revenue may prescribe the form and contents of any return or other documents, including a copy of part or all of a federal…
§ 145.985 RSMo Procedure — income tax laws applicable
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145.985. Procedure — income tax laws applicable. — Except as otherwise specifically provided in sections 145.011 to 145.995, procedural matters under the provisions of sections 145.011 to 145.995 shall be determined pursuant to and in the manner prescribed in the following sectio…
§ 145.995 RSMo Generation-skipping credit tax imposed — amount
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145.995. Generation-skipping credit tax imposed — amount. — 1. A generation-skipping credit tax is imposed on every generation-skipping transfer which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri generation-skipping credit…
§ 146.040 RSMo Taxable situs of intangible personal property — how determined when title
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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 RSMo County treasurer to mail forms to taxpayers — lists confidential
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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 RSMo Rate of interest on delinquent tax — how collected
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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 RSMo Estates to pay tax — fiduciary to file return
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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 RSMo Director of revenue may extend time — rate of interest
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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 RSMo Penalty for violation
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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;…
§ 147.010 RSMo Annual franchise tax, rate — exceptions
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147.010. Annual franchise tax, rate — exceptions. — 1. For the transitional year defined in subsection 4 of this section and each taxable year beginning on or after January 1, 1980, but before January 1, 2000, every corporation organized pursuant to or subject to chapter 351 or p…
§ 147.020 RSMo Corporation to make report to director of revenue — content — extensions
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147.020. Corporation to make report to director of revenue — content — extensions. — 1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation liable for the tax prescribed in section 147.010 shall make a report in writing showi…
§ 147.030 RSMo Payment of tax, when
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147.030. Payment of tax, when. — 1. For each taxable year beginning on or after January 1, 1980, the franchise tax provided for in this chapter shall be paid on or before the due date of the corporation's state income tax return pursuant to chapter 143. 2. For each taxable year b…
§ 147.040 RSMo Director of revenue to determine amount — protest procedure — certificate
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147.040. Director of revenue to determine amount — protest procedure — certificate forfeited for failure to report or remit. — 1. As soon as practical after a corporation's franchise tax report is filed, the director of revenue shall examine it to determine the correct amount of …
§ 147.050 RSMo Corporations with no shares to report to director of revenue, when, content
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147.050. Corporations with no shares to report to director of revenue, when, content. — 1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation organized pursuant to any laws of this state and every foreign corporation engaged…
§ 147.090 RSMo Taxes and penalties shall be first lien
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147.090. Taxes and penalties shall be first lien. — 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. -------- (RSMo 1939 § 5119, A.L. 1943 p. 410 § 141) Prior revisions: 1…
§ 147.100 RSMo Director of revenue, may request information, when — administrative hearing
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147.100. Director of revenue, may request information, when — administrative hearing commission, review of tax levy. — If any corporation fails or refuses to make full and complete answers to the questions contained in the report required to be filed by it, or if the director of …
§ 147.120 RSMo Director of revenue to report delinquency to attorney general and secretary
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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. — 1. If any corporation fails or re…
§ 148.010 RSMo Title of law
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148.010. Title of law. — Sections 148.010 to 148.110 may be designated as the "Bank Tax Law of 1946". -------- (L. 1945 p. 1921 § 1)