Missouri Revised Statutes
Chapter 139 - Payment and Collection of Current Taxes
Section 139.235 - Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.

Effective - 28 Aug 2002
139.235. Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when. — Any person required to pay any tax who issues or passes a check, or other similar sight order, which is returned to the department of revenue, county collector, or treasurer ex officio collector because the account upon which the check or order was drawn was closed or did not have sufficient funds at the time of presentation for payment by the department of revenue, county collector, or treasurer ex officio collector to meet the face amount of the check or order, may, unless there be good cause shown, be assessed by the department of revenue, in addition to any other penalty or interest that may be owed, a penalty of ten dollars or five percent of the total amount of the returned check or order, whichever amount is greater, but in no event shall such penalty imposed exceed one hundred dollars. Such person may also be assessed by the county collector or treasurer ex officio collector, in addition to any other penalty or interest that may be owed, a penalty not to exceed twenty-five dollars. The department of revenue, county collector, or treasurer ex officio collector may refuse to accept any check or other similar sight order in payment of any tax currently owed plus penalty or interest from a person who previously attempted to pay such amount with a check or order that was returned to the department of revenue, county collector, or treasurer ex officio collector unless the remittance is in the form of a cashier's check, certified check, or money order.
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(L. 1983 1st Ex. Sess. H.B. 10 § 1, A.L. 2002 S.B. 895)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 139 - Payment and Collection of Current Taxes

Section 139.031 - Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorit...

Section 139.040 - Acceptable medium of exchange in payment of taxes.

Section 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions.

Section 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Section 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.

Section 139.055 - Tax paid by credit card or electronic transfer — fee.

Section 139.060 - Nonresidents to be furnished statement.

Section 139.070 - Mortgagee or other lienholders — payment of taxes.

Section 139.080 - Payment of taxes on part of land — duty of collector — notice and protest.

Section 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Section 139.100 - Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.

Section 139.110 - Attachment of tax lien to insurance — waive lien — claims.

Section 139.120 - Seizure and sale of personal property — duty of sheriff.

Section 139.130 - Cost of levy to be taxed — collector may levy, when — fees.

Section 139.140 - Delivery of personal delinquent list to successor.

Section 139.150 - Duplicate receipts — exceptions.

Section 139.160 - Return of delinquent lists — settlement — inspection of lists by commission.

Section 139.170 - Special term of commission for settlement, when.

Section 139.180 - No additional delinquent lists.

Section 139.190 - Examination by commission — settlement on record — report to director.

Section 139.200 - Collector may be attached, when.

Section 139.210 - Monthly statements and payments.

Section 139.220 - Payment into county treasury — duplicate receipts.

Section 139.230 - Remittance to director of revenue — receipt — penalty for failure.

Section 139.235 - Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.

Section 139.240 - Disposition of moneys — St. Louis.

Section 139.250 - Failure to make payment — forfeiture — proceedings against defaulting collector.

Section 139.270 - Refusal to pay — forfeiture — distress warrant.

Section 139.280 - Penalty for erroneously reporting lands delinquent.

Section 139.290 - Illegal levy — refund.

Section 139.300 - Individual liability of officers — failure to perform duty, penalty.

Section 139.320 - Taxes — collection and payment into county treasury (township organization counties).

Section 139.330 - What authorization by warrant.

Section 139.340 - Notification by clerk to treasurer — completion of books.

Section 139.350 - Collection of taxes — procedure.

Section 139.360 - Levy and sale of goods under distraint.

Section 139.370 - Sale under distraint — procedure.

Section 139.380 - Sale under distraint — surplus.

Section 139.390 - Removal from township — levy and collection of taxes.

Section 139.400 - Abatement on tax list — procedure.

Section 139.410 - Surplus tax money, how held.

Section 139.420 - Collector-treasurer — final settlement of accounts.

Section 139.430 - Collector-treasurer — monthly statements — disposition of collected moneys.

Section 139.440 - Collector-treasurer — default, penalties — certified copy of statement.

Section 139.450 - Collector-treasurer — statements.

Section 139.460 - Collector-treasurer — school taxes, collection — apportioned and kept — school districts.

Section 139.600 - Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.