Missouri § 146.060 - Rate of interest on delinquent tax — how collected.
Full text of Missouri Revised Statutes of Missouri § 146.060 — Rate of interest on delinquent tax — how collected., with citation guidance and answers to common questions.
§ 146.060. Rate of interest on delinquent tax — how collected.
Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes.
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(L. 1945 p. 1914 § 11, A.L. 1982 H.B. 1351, et al.)
---- end of effective 28 Aug 1982 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 146.060
What does Revised Statutes of Missouri § 146.060 cover?
Section 146.060 ("Rate of interest on delinquent tax — how collected.") 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 § 146.060?
A common citation format is "Revised Statutes of Missouri § 146.060" (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 § 146.060 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.