Missouri § 139.190 - Examination by commission — settlement on record — report to director.
Full text of Missouri Revised Statutes of Missouri § 139.190 — Examination by commission — settlement on record — report to director., with citation guidance and answers to common questions.
§ 139.190. Examination by commission — settlement on record — report to director.
1. In making the settlement, the commission shall carefully and fully examine into all collections made by the collector of delinquent and forfeited taxes, penalties and costs thereon, and licenses from all sources whatsoever.
2. The county commission shall cause the settlement to be entered of record, so as to show the amount due the state, county and municipalities respectively.
3. The record shall show the amount of state taxes collected on the current tax books, and the amount of taxes returned delinquent thereon; also, the amount collected on delinquent lists, amount of interest or penalty collected on delinquent lists, and amounts collected on peddlers', billiard and other licenses.
4. The clerk shall certify immediately the amounts to the director of revenue, on blanks furnished to him by the director of revenue for that purpose. The amount of municipal taxes in St. Louis City shall be certified to the mayor to the credit of the collector.
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(RSMo 1939 § 11093, A.L. 1945 p. 1907, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9922; 1919 § 12914; 1909 § 11468
---- end of effective 28 Aug 1959 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 139.190
What does Revised Statutes of Missouri § 139.190 cover?
Section 139.190 ("Examination by commission — settlement on record — report to director.") 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 § 139.190?
A common citation format is "Revised Statutes of Missouri § 139.190" (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 § 139.190 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.