Missouri § 144.400 - Suit for taxes filed, where — jurisdiction.
Full text of Missouri Revised Statutes of Missouri § 144.400 — Suit for taxes filed, where — jurisdiction., with citation guidance and answers to common questions.
§ 144.400. Suit for taxes filed, where — jurisdiction.
Except as in sections 144.010 to 144.510 otherwise provided, all suits for taxes herein required to be filed shall be filed in the county wherein the person resides or has a place of business or agent for the transaction of business in this state or where he or it may be found. If such suit be by attachment it shall be brought in the county wherein the property attached is located. Such suits may be heard by circuit or associate circuit judges in the same manner as other civil cases, with the amount of the tax being the amount demanded for purposes of determining whether the case may be heard and determined by an associate circuit judge without special assignment.
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(RSMo 1939 § 11438, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 H.B. 1634)
Effective 1-2-79
---- end of effective 02 Jan 1979 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.400
What does Revised Statutes of Missouri § 144.400 cover?
Section 144.400 ("Suit for taxes filed, where — jurisdiction.") 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 § 144.400?
A common citation format is "Revised Statutes of Missouri § 144.400" (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 § 144.400 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.