Section 52.210 – Contents of receipt.
Effective – 28 Aug 1939 52.210. Contents of receipt. — In the receipts mentioned in section 52.200, it shall be specified particularly on what account the moneys mentioned were received, whether for taxes on lands, or from merchants’, dramshops or peddlers’ licenses, or from other sources. ——– (RSMo 1939 § 11078) Prior revisions: 1929 § […]
Section 52.220 – Collector of St. Louis City — duties.
Effective – 28 Aug 1939 52.220. Collector of St. Louis City — duties. — The collector of the City of St. Louis shall collect the state taxes in the limits of said city in the same manner and to the same extent, and do and perform all other things and matters appertaining thereto, as fully […]
Section 52.230 – Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification).
Effective – 28 Aug 2013, 3 histories 52.230. Statements and receipts mailed to taxpayers, when, contents — electronic transmission (counties of the second, third, fourth and first classification). — 1. Each year the collectors of revenue in all counties of the first class not having a charter form of government, and in all second, third […]
Section 52.090 – Failure to give additional bond — penalty.
Effective – 28 Aug 1939 52.090. Failure to give additional bond — penalty. — If such collector shall fail to give such additional bond and security for ten days after he shall be required to do so by law, his office of collector shall be vacant. ——– (RSMo 1939 § 11064) Prior revisions: 1929 § […]
Section 52.100 – Discharge of sureties — attachment of collector’s goods and chattels.
Effective – 28 Aug 1959 52.100. Discharge of sureties — attachment of collector’s goods and chattels. — 1. The sureties on any bond given in pursuance of sections 52.010 to 52.310, or any of them, may, at any time after the execution of the bond, if they have good reason to believe that the collector […]
Section 52.110 – Office, location — exception.
Effective – 28 Aug 1939 52.110. Office, location — exception. — The collector shall keep his office at the county seat, except when meeting the taxpayers; provided, that in all counties in this state in which there is no bank located at the county seat and in which, according to law, two or more terms […]
Section 52.120 – Branch office — location (certain third class counties).
Effective – 02 Jan 1979 52.120. Branch office — location (certain third class counties). — In all counties of the third class in this state that may now or hereafter have a population of twenty-five thousand and less than forty thousand, and in which there is a city of over fifteen thousand population, and in […]
Section 52.130 – Branch office — records — deputies (certain third class counties).
Effective – 02 Jan 1979 52.130. Branch office — records — deputies (certain third class counties). — It shall be the duty of the collectors of the revenue of such counties to keep the tax books of such townships as may be under the jurisdiction of said district number 2 of the circuit court of […]
Section 52.140 – Branch office — expenses (third class counties).
Effective – 06 Mar 1979 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 […]
Section 52.150 – Appointee to fill vacancy — powers and duties — audit of collector’s office required, procedure.
Effective – 28 Aug 1982 52.150. Appointee to fill vacancy — powers and duties — audit of collector’s office required, procedure. — 1. The person appointed to fill a vacancy in the office of collector shall execute a bond and collect and pay over the taxes in the manner required of the collector subject to […]