Missouri § 384.054 - Delinquent tax, penalty, interest.
Full text of Missouri Revised Statutes of Missouri § 384.054 — Delinquent tax, penalty, interest., with citation guidance and answers to common questions.
§ 384.054. Delinquent tax, penalty, interest.
Any tax imposed by sections 384.011 to 384.071 which is delinquent in payment shall be subject to a penalty of one percent of the tax per diem up to ten percent of the tax. Any delinquent tax shall bear interest at the rate determined under section 32.065 from the time such tax is due.
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(L. 1987 H.B. 700 § 16 subsec. 6, A.L. 1989 S.B. 250, A.L. 2007 S.B. 66)
---- end of effective 28 Aug 2007 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 384.054
What does Revised Statutes of Missouri § 384.054 cover?
Section 384.054 ("Delinquent tax, penalty, interest.") 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 § 384.054?
A common citation format is "Revised Statutes of Missouri § 384.054" (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 § 384.054 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.