Missouri Statutes

§ 147.090 — Taxes and penalties shall be first lien.

Missouri § 147.090

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 147Corporation Franchise Tax

This text of Missouri § 147.090 (Taxes and penalties shall be first lien.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 147.090 (2026).

Text

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.

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Legislative History

(RSMo 1939 § 5119, A.L. 1943 p. 410 § 141) Prior revisions: 1929 § 4647; 1919 § 9842

Nearby Sections

8

§ 147.010

Annual franchise tax, rate — exceptions.

§ 147.020

Corporation to make report to director of revenue — content — extensions.

§ 147.030

Payment of tax, when.

§ 147.040

Director of revenue to determine amount — protest procedure — certificate forfeited for failure to report or remit.

§ 147.050

Corporations with no shares to report to director of revenue, when, content.

§ 147.090

Taxes and penalties shall be first lien.

§ 147.100

Director of revenue, may request information, when — administrative hearing commission, review of tax levy.

§ 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.

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Bluebook (online)

Missouri § 147.090, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/147/147.090.