Missouri § 139.040 - Acceptable medium of exchange in payment of taxes.
Full text of Missouri Revised Statutes of Missouri § 139.040 — Acceptable medium of exchange in payment of taxes., with citation guidance and answers to common questions.
§ 139.040. Acceptable medium of exchange in payment of taxes.
A county or city collector, or other collection authority charged with the duty of tax or license collection is authorized but not obligated to accept cash, personal check, business check, money order, credit card, or electronic transfers of funds for any tax or license payable to the county. The collection authority may refuse to accept any medium of exchange at the discretion of the collection authority including any medium of exchange submitted without the statement of property taxes due and assessed as required by section 52.230. Refusal by the collection authority to accept alternative means of payment beyond those approved by the collection authority shall not relieve an obligor of the obligor's tax or license obligation nor shall it delay the levy of interest and penalty on any overdue unpaid tax or license obligation pending submission of a form or payment approved by the collection authority.
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(RSMo 1939 § 11082, A.L. 1945 p. 1820, A.L. 1959 H.B. 106, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2010 H.B. 1316)
Prior revisions: 1929 § 9911; 1919 § 12903; 1909 § 11457
---- end of effective 28 Aug 2010 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 139.040
What does Revised Statutes of Missouri § 139.040 cover?
Section 139.040 ("Acceptable medium of exchange in payment of taxes.") 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 § 139.040?
A common citation format is "Revised Statutes of Missouri § 139.040" (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 § 139.040 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.