Effective - 28 Aug 1982
146.060. Rate of interest on delinquent tax — how collected. — Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes.
--------
(L. 1945 p. 1914 § 11, A.L. 1982 H.B. 1351, et al.)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 146 - Intangible Personal Property Tax
Section 146.040 - Taxable situs of intangible personal property — how determined when title divided.
Section 146.056 - County treasurer to mail forms to taxpayers — lists confidential.
Section 146.060 - Rate of interest on delinquent tax — how collected.
Section 146.070 - Estates to pay tax — fiduciary to file return.
Section 146.100 - Director of revenue may extend time — rate of interest.