Effective - 28 Aug 2005
139.430. Collector-treasurer — monthly statements — disposition of collected moneys. — 1. The collector-treasurer in any county that has a township organization, on or before the tenth day of each month, shall make and file in the office of the county clerk a statement showing the amount of taxes collected by the collector-treasurer for all purposes during the preceding month, which statement shall be sworn to by such collector-treasurer before the county clerk, or some other officer authorized to administer oaths.
2. On or before the tenth day in each month, the collector-treasurer shall pay over to the county treasury all state and county taxes collected by the collector-treasurer during the preceding month, as shown by the statement required by this section, and take duplicate receipts therefor, one of which the collector-treasurer shall retain and the other the collector-treasurer shall file with the county clerk; and the county clerk shall charge the collector-treasurer with the amounts so receipted for, to be accounted for at the annual settlement.
3. The collector-treasurer, in like manner, on or before the twentieth day of each month, shall pay over to the township trustee and ex officio treasurer all township taxes and funds of every kind belonging to the township, collected by the collector-treasurer during the preceding month, and take duplicate receipts therefor, one of which the collector-treasurer shall retain and the other the collector-treasurer shall deposit with the township clerk, who shall charge the township trustee and ex officio treasurer with the amount so receipted.
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(RSMo 1939 § 14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 139 - Payment and Collection of Current Taxes
Section 139.040 - Acceptable medium of exchange in payment of taxes.
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 139.110 - 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 139.240 - 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 139.330 - 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.