Missouri Revised Statutes
Chapter 147 - Corporation Franchise Tax
Section 147.090 - Taxes and penalties shall be first lien.

Effective - 28 Aug 1943
147.090. Taxes and penalties shall be first lien. — The taxes and penalties to be paid by the provisions of this chapter shall be a first lien on all property and assets of the corporation within this state.
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(RSMo 1939 § 5119, A.L. 1943 p. 410 § 141)
Prior revisions: 1929 § 4647; 1919 § 9842

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 147 - Corporation Franchise Tax

Section 147.010 - Annual franchise tax, rate — exceptions.

Section 147.020 - Corporation to make report to director of revenue — content — extensions.

Section 147.030 - Payment of tax, when.

Section 147.040 - Director of revenue to determine amount — protest procedure — certificate forfeited for failure to report or remit.

Section 147.050 - Corporations with no shares to report to director of revenue, when, content.

Section 147.090 - Taxes and penalties shall be first lien.

Section 147.100 - Director of revenue, may request information, when — administrative hearing commission, review of tax levy.

Section 147.120 - Director of revenue to report delinquency to attorney general and secretary of state — penalties — interest — procedure — discovery of fraud — penalty for false statement — administrative dissolution — rules and regulations, procedu...