Missouri § 94.879 - Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.
Full text of Missouri Revised Statutes of Missouri § 94.879 — Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue., with citation guidance and answers to common questions.
§ 94.879. Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.
On and after the effective date of any tax authorized under the provisions of section 94.870, the political subdivision which levied the tax may adopt one of the two following provisions for the collection and administration of the tax:
(1) The political subdivision which levied the tax may adopt rules and regulations for the internal collection of such tax by the officers usually responsible for collection and administration of taxes; or
(2) The political subdivision may enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in section 94.870. In the event any political subdivision enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in section 94.870, the director of revenue shall perform all functions incident to the administration, collection, enforcement and operation of such tax, and the director of revenue shall collect the additional tax authorized under the provisions of section 94.870.
--------
(L. 1994 S.B. 749)
---- end of effective 28 Aug 1994 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 94.879
What does Revised Statutes of Missouri § 94.879 cover?
Section 94.879 ("Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 94.879?
A common citation format is "Revised Statutes of Missouri § 94.879" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 94.879 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.