Missouri § 150.235 - Tax delinquent, when — penalties.
Full text of Missouri Revised Statutes of Missouri § 150.235 — Tax delinquent, when — penalties., with citation guidance and answers to common questions.
§ 150.235. Tax delinquent, when — penalties.
Any person who shall fail to pay to the collector of revenue any merchants' and manufacturers' tax on the property of such person in said county on or before the thirty-first day of December next after the same shall have been assessed and levied shall be deemed delinquent, and said delinquent taxpayer shall pay in addition to such taxes a penalty of one percent per month plus ten percent interest, but such penalties shall not exceed more than ten percent per annum.
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(L. 1965 p. 268 § 1, A.L. 1985 S.B. 21)
---- end of effective 28 Aug 1985 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 150.235
What does Revised Statutes of Missouri § 150.235 cover?
Section 150.235 ("Tax delinquent, when — penalties.") 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 § 150.235?
A common citation format is "Revised Statutes of Missouri § 150.235" (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 § 150.235 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.