Missouri § 71.625 - License tax, payment, when deemed timely — municipal corporations, interest and penalties on delinquencies to apply.
Full text of Missouri Revised Statutes of Missouri § 71.625 — License tax, payment, when deemed timely — municipal corporations, interest and penalties on delinquencies to apply., with citation guidance and answers to common questions.
§ 71.625. License tax, payment, when deemed timely — municipal corporations, interest and penalties on delinquencies to apply.
1. The timely payment of a license tax due to any municipal corporation in this state, or any county pursuant to section 66.300, which is delivered by United States mail to the municipality or county office designated by such municipality or county office to receive such payments, shall be deemed paid as of the postmark date stamped on the envelope or other cover in which such payment is mailed. In the event any payment of tax due is sent by registered or certified mail, the date of the registration or certification shall be deemed the postmark date. No additional tax, penalty or interest shall be imposed by any municipality or county on any taxpayer whose payment is delivered by United States mail, if the postmark date stamped on the envelope or other cover containing such payment falls within the prescribed period on or before the prescribed date, including any extension granted, for making the payment. When the last day for making any license tax payment, including extensions, falls on a Saturday, a Sunday, or a legal holiday in this state, the payment shall be considered timely if the payment is made on the next succeeding day which is not a Saturday, Sunday or legal holiday.
2. Except as otherwise provided by law, the interest provisions of section 144.170 and penalty provisions of section 144.250 relating to delinquent sales taxes shall apply to delinquent taxes due as a result of the imposition of a license tax by any municipal corporation. The limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to 144.510.
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(L. 1998 H.B. 1301, A.L. 2012 H.B. 1504)
---- end of effective 28 Aug 2012 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 71.625
What does Revised Statutes of Missouri § 71.625 cover?
Section 71.625 ("License tax, payment, when deemed timely — municipal corporations, interest and penalties on delinquencies to apply.") 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 § 71.625?
A common citation format is "Revised Statutes of Missouri § 71.625" (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 § 71.625 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.