Missouri § 52.140 - Branch office — expenses (third class counties).
Full text of Missouri Revised Statutes of Missouri § 52.140 — Branch office — expenses (third class counties)., with citation guidance and answers to common questions.
§ 52.140. Branch office — expenses (third class counties).
In all such counties where the collector of the revenue is required by section 52.120 to maintain a branch office as provided in section 52.120, he shall be allowed to retain, in addition to the amount now authorized by law, three-fourths of one percent of all taxes collected to cover the additional expense of maintaining such branch office. If the amount retained under this section is more than sufficient to pay the salaries for the deputy and clerical hire in the branch office and for the mileage of the collector in traveling to and from such branch office at the rate allowed as the established per-mile allowance as a deduction by the Internal Revenue Service and other necessary travel expenses, all excess amounts shall be paid into the county treasury.
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(RSMo 1939 § 11072, A.L. 1977 S.B. 9, A.L. 1979 S.B. 385)
Prior revisions: 1929 § 9901; 1919 § 12893
Effective 3-06-79
---- end of effective 06 Mar 1979 ----
Frequently Asked Questions About Missouri § 52.140
What does Revised Statutes of Missouri § 52.140 cover?
Section 52.140 ("Branch office — expenses (third class counties).") 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 § 52.140?
A common citation format is "Revised Statutes of Missouri § 52.140" (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 § 52.140 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.