Missouri § 142.833 - Liability for unpaid tax.
Full text of Missouri Revised Statutes of Missouri § 142.833 — Liability for unpaid tax., with citation guidance and answers to common questions.
§ 142.833. Liability for unpaid tax.
Any person who is required to precollect or pay a tax as established in this chapter and who fails to precollect or remit the tax or any part thereof is fully responsible for the unpaid tax. The director may recover any unpaid taxes pursuant to this chapter from any party who was under a duty to precollect or pay the tax. Such person remains liable for the taxes even in the event that, for whatever reason, such person failed to precollect or pay the taxes due. The liability to precollect and remit shall be separate from any duty that the consumer may have pursuant to this chapter to pay upon consumption, and the existence of such overlapping duties shall not be a defense for a failure to precollect and remit, though it may give rise to a refund claim in accordance with section 142.824 if both parties pay the tax.
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(L. 1998 S.B. 619)
Effective 1-1-99
---- end of effective 01 Jan 1999 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 142.833
What does Revised Statutes of Missouri § 142.833 cover?
Section 142.833 ("Liability for unpaid tax.") 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 § 142.833?
A common citation format is "Revised Statutes of Missouri § 142.833" (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 § 142.833 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.