Effective - 28 Aug 1957
14.060. Collectors of United States revenue may sue, where and with what effect. — Collectors of the United States revenue in this state may sue in the several courts of the state, in accordance with and within the limits of their respective jurisdictions, all persons who refuse or neglect to pay to the collectors the amount of revenue by them due and owing, according to the provisions of any act of the Congress of the United States, in the same manner and with the like effect as if the debts and obligations claimed and sued on were undertaken and contracted in this state, under the laws thereof.
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(RSMo 1939 § 13368, A.L. 1957 p. 726)
Prior revisions: 1929 § 11746; 1919 § 2136; 1909 § 2699
Structure Missouri Revised Statutes
Title II - Sovereignty, Jurisdiction and Emblems
Chapter 14 - Collection of United States Revenue
Section 14.020 - Notices to be entered in federal tax lien index.
Section 14.030 - Certificate of discharge to be filed with notice.
Section 14.040 - Compensation for filing and indexing.
Section 14.060 - Collectors of United States revenue may sue, where and with what effect.
Section 14.070 - Venue of actions for federal taxes or penalties.