Missouri statutes & code

26,699 sections.

• § 1.010 — Common law in force — effect on statutes — failure to render health care services, no common law cause of action.
• § 1.016 — Secondary sources do not constitute law or public policy, when.
• § 1.020 — Definitions.
• § 1.025 — Registered mail defined.
• § 1.028 — English is the common language of Missouri.
• § 1.030 — Plural includes the singular — masculine includes feminine.
• § 1.040 — Computation of time.
• § 1.050 — Majority may act for all.
• § 1.060 — Powers of deputies.
• § 1.070 — Reference to provisions in revised statutes.
• § 1.080 — County to include St. Louis — county clerk to include register of St. Louis.
• § 1.090 — Words and phrases, how construed.
• § 1.100 — Population, how determined — effective date of census — change in population, effect of.
• § 1.1001 — Severability clause for H.B. 495, 2025.
• § 1.120 — Reenactments, how construed.
• § 1.130 — Effective date of laws.
• § 1.140 — Severability of statute provisions.
• § 1.150 — Repealing law repealed, former law not revived, when.
• § 1.160 — Effect of repeal of penal statute.
• § 1.170 — Repeal of law not to affect rights acquired thereunder.
• § 1.180 — Actions pending, how affected by repeal of law.
• § 1.185 — Civil court actions, public officials prohibited from compromising or settling if conflict with chapters 115 to 128 — challenge to constitutionality of statute, procedure — intervention in cases, when.
• § 1.190 — Notices, how served.
• § 1.200 — Equality of citizens.
• § 1.205 — Life begins at conception — unborn child, defined — failure to provide prenatal care, no cause of action for.
• § 1.217 — Cloning — use of state funds prohibited, definition.
• § 1.302 — Religious freedom restoration act.
• § 1.307 — Applicability of religious freedom restoration act — limitations — relevant circumstances defined.
• § 1.310 — Big government get off my back act — certain federal mandates not subject to appropriations or statutory authorization
• § 1.330 — Health care, no requirement to participate, no penalties — purchase or sale of health insurance in private system not prohibited — definitions.
• § 1.410 — Citation of law — findings.
• § 1.420 — Federal laws deemed infringements of United State and Missouri Constitutions.
• § 1.430 — Invalidity of federal laws deemed an infringement.
• § 1.440 — Protection of citizens against infringement against right to keep and bear arms.
• § 1.450 — Enforcement of federal laws that infringe on right to keep and bear arms prohibited.
• § 1.460 — Violations, liability and civil penalty — sovereign immunity not a defense.
• § 1.470 — Employment of certain former federal employees prohibited, civil penalty — standing — no sovereign immunity.
• § 1.480 — Definitions — acts not deemed violation.
• § 1.485 — Severability clause.
• § 1.513 — Broadband deployment, federal funds — failure to deploy, disclosure.
• § 10.010 — Official state bird.
• § 10.012 — Bobwhite quail, official state game bird.
• § 10.020 — Flag, official — design of — original design — where kept.
• § 10.030 — State floral emblem.
• § 10.040 — State arboreal emblem.
• § 10.050 — State song.
• § 10.060 — Seal of state — device.
• § 10.070 — State insect.
• § 10.090 — State fossil.
• § 10.095 — State dinosaur.
• § 10.100 — State tree nut — black walnut.
• § 10.110 — Official animal.
• § 10.112 — Old Drum designated as the historical dog of Missouri.
• § 10.115 — Official state exercise — jumping jacks.
• § 10.120 — State folk dance.
• § 10.125 — Crayfish, official state invertebrate.
• § 10.130 — Paddlefish state aquatic animal.
• § 10.135 — Channel catfish state fish.
• § 10.140 — Missouri Fox Trotting Horse, official state horse.
• § 10.150 — Big bluestem, official state grass.
• § 10.160 — State grape.
• § 10.170 — State amphibian — North American bullfrog.
• § 10.175 — Three-toed box turtle, official state reptile.
• § 10.190 — Missouri "Show Me" tartan designated as official state tartan.
• § 10.200 — Hellbender salamander, snot otter, or lasagna lizard designated as official state endangered species.
• § 10.230 — Missouri Korean War Veterans Memorial in Kansas City designated as the official Korean War Veterans Memorial.
• § 10.237 — Gold Star Families Memorial Monument at College of the Ozarks designated as an official Gold Star memorial monument.
• § 10.238 — Gold Star Memorial monument and pavilion designated as an official Gold Star memorial monument.
• § 10.239 — Gold Star Memorial Monument at Capitol designated as an official Gold Star memorial monument.
• § 10.240 — The Gateway Arch designated as the official state monument.
• § 10.245 — Archery, official state sport.
• § 10.246 — Hawken rifle, official state rifle.
• § 10.247 — UFO Capitals of Missouri, city of Piedmont and county of Wayne.
• § 10.254 — City of Branson, official live entertainment capital.
• § 10.260 — KSHE 95, official rock radio station.
• § 100.010 — Definitions.
• § 100.030 — Acceptance of federal grants or gifts.
• § 100.040 — Plans for industrial development to be made.
• § 100.050 — Approval of plan by governing body of municipality — information required — additional information required, when — payments in lieu of taxes, applied how — reimbursement, when.
• § 100.059 — Notice of proposed project for industrial development, when, contents — limitation on indebtedness, inclusions — applicability, limitation.
• § 100.090 — General obligation bonds authorized.
• § 100.100 — Revenue bonds authorized, how paid.
• § 100.105 — Municipality to file annual report on bond issuances with department, content.
• § 100.120 — Time for election — subsequent elections.
• § 100.130 — Municipality to fix terms and form of revenue bonds.
• § 100.140 — Sinking fund for revenue bonds.
• § 100.150 — Revenue bonds payable from revenues only — statement on bond.
• § 100.155 — Revenue bonds, municipalities, refunding issue authorized — form and terms.
• § 100.160 — Municipality to carry out plan on receipt of funds.
• § 100.170 — Construction to be under contract — how let, notice.
• § 100.180 — Municipality's power to enter into loans, sales, leases or mortgages — terms — requirements.
• § 100.190 — Property acquired may be sold.
• § 100.200 — Sales of industrial development property acquired with revenue bonds.
• § 100.240 — Citation of law — athletic and entertainment facility project, funding of — definitions — application procedure — limit on annual expenditure — tax credit, amount — bonds, issuance of — legal fees.
• § 100.255 — Definitions.
• § 100.260 — Funds established — administration, investment — no transfer to general revenue, when — increase of certain revenue calculated and allocated to Jobs Now fund.
• § 100.263 — Infrastructure development fund, created, purpose — lapse into general revenue, prohibited.
• § 100.265 — Missouri development finance board created — members, qualifications, appointment, terms — meetings — quorum — expenses.
• § 100.270 — Board's powers and duties — rules, authority to promulgate.
• § 100.273 — Development finance board employees are state employees eligible for state retirement — not eligible for state health insurance plan unless requested by board — no purchase of creditable service, exception.
• § 100.275 — Bonds and notes issued — approved as investment, who may invest — tax exemptions, exceptions — power to contract with development agency.
• § 100.277 — Employment and business opportunities required to be provided, to whom.
• § 100.281 — Project plan, approval procedure — board to review and grant loan, when — borrowing power — sale of bonds.
• § 100.282 — Limitations on approval of loans.
• § 100.286 — Loans secured by certain funds — standards — information required — review and certification by participating lender — board approval — fee, tax credit, limitation.
• § 100.287 — Default procedure — subrogation to rights of lender upon payment from fund, amount.
• § 100.291 — Guarantees issued by board, when — application, fee — information required.
• § 100.292 — Guarantee agreement provisions.
• § 100.293 — Citation — jobs now recommendation committee created, membership, duties — applications — preference given to certain projects — requests granted, determinations required.
• § 100.296 — Application of provisions of other sections — state and local records laws — meetings of governmental bodies — conflict of interest or lobbying — prohibited loans — notifications of certain campaign contributions.
• § 100.297 — Tax credit for owner of revenue bonds or notes, purpose, when, amount, limitation.
• § 100.310 — Definitions.
• § 100.320 — Planned industrial expansion authority created, powers exercised, when.
• § 100.330 — Commissioners, number reduced, appointment, term, vacancies.
• § 100.331 — Commissioners, number reduced, appointment, terms, qualifications, vacancies — consolidation plan authorized (St. Louis City).
• § 100.340 — Commission, quorum, officers, legal services, how obtained.
• § 100.350 — Commissioner, expenses — certificate of appointment.
• § 100.360 — Commissioner, removal for cause, hearing.
• § 100.370 — Commissioners or employees of authority, voluntary interest in project prohibited — disclosure of involuntary interest required and participation in action of authority forbidden — violation is misconduct, office forfeited.
• § 100.380 — Adoption of resolution or ordinance, effect of — certified copy admissible as evidence.
• § 100.390 — Authority to be a body corporate and politic, powers and duties of authority.
• § 100.400 — Preparation and approval of plans, regulations governing.
• § 100.410 — Property in a project, how disposed of.
• § 100.420 — Authority may exercise power of eminent domain.
• § 100.430 — Bonds, issuance by authority.
• § 100.440 — Bonds, how issued, authorized and sold.
• § 100.445 — Allowable rates of interest.
• § 100.450 — Bonds, no personal liability on, not a debt of issuing subdivision or state — interest on bonds exempt from income tax.
• § 100.460 — Signatures on bonds, validity of — bonds negotiable — conclusive presumption that bond was issued for stated purpose.
• § 100.470 — Payment of bonds secured, how.
• § 100.480 — Powers of obligee granted by authority.
• § 100.490 — Obligee, rights of, exception.
• § 100.500 — Bonds or other obligations legal investments for enumerated purposes, when.
• § 100.510 — Contracts with federal government, provisions for conveyance of project and land to federal government — authorized, reconveyance when.
• § 100.520 — Execution or judicial process, property and funds of authority exempt from, exceptions.
• § 100.530 — Public bodies may assist a project, how.
• § 100.540 — Sales by public body to authority, how made.
• § 100.550 — Cities may levy taxes or sell bonds to finance grants to an authority.
• § 100.560 — Two or more authorities may cooperate in a project.
• § 100.570 — Ad valorem tax benefits available, when.
• § 100.580 — Annual report of authority, contents — satisfactory progress of projects, procedure to determine.
• § 100.590 — Authority may assume projects of constitutional charter cities, when.
• § 100.600 — Any municipality authorized to prepare a master plan for physical development of community.
• § 100.610 — Law to be liberally construed.
• § 100.710 — Definitions.
• § 100.720 — Additional powers of Missouri development finance board — certificates, state credit for.
• § 100.730 — Establishment of procedures to determine eligible industries — authority to request information.
• § 100.740 — Financing agreement, authority to enter into.
• § 100.750 — Financing agreement, contents.
• § 100.760 — Credit agreement, conditions.
• § 100.770 — Factors considered in awarding credit.
• § 100.780 — Board authority to determine projects, assessments, credits and refunds, credit and assessment time limit.
• § 100.790 — Agreement contents.
• § 100.800 — Noncompliance by eligible industry, determination, penalty.
• § 100.810 — Evaluation of program.
• § 100.820 — Program costs, how paid, assessments.
• § 100.830 — Special fund, purposes — certification by employer.
• § 100.840 — Board, powers to borrow money — issue and sell certificates — sale or exchange of refunding certificates — certificates not indebtedness of state.
• § 100.850 — Assessments remittal, job development assessment fee — company records available to board, when — when remitted assessment ceases — tax credit amount, cap, claiming credit — refunds.
• § 103.003 — Definitions.
• § 103.005 — Missouri consolidated health care plan established, purpose — powers to carry out plan.
• § 103.008 — Administration to be by board of trustees — members, qualifications, appointment, terms — vacancies.
• § 103.010 — MOSERS medical staff will serve jointly on both boards — rates and services, decisions prior to January 1, 1994, to be made by MOSERS board.
• § 103.012 — Board chairman and vice chairman elected annually by secret ballot — powers and duties.
• § 103.014 — Executive director appointed by board, not to be board member — powers and duties.
• § 103.016 — Executive director and staff to be state employees — board members not to be employed by plan for four years after leaving board, exception.
• § 103.019 — Staff salaries to be set by board.
• § 103.023 — Actuary or actuarial firm to give technical advice.
• § 103.025 — Annual audit of records and accounts by CPA.
• § 103.027 — Records to be open to public — annual report on financial condition of plan, content.
• § 103.029 — Attorney at law may be employed for legal advice and representation.
• § 103.032 — Investment counselors may be employed for investment advice, qualifications, duties.
• § 103.036 — Benefit trust fund account to be established by board, purpose — powers of board to carry out duties.
• § 103.039 — Deposit of funds — commingling of funds prohibited — executive director to be responsible, bond required.
• § 103.042 — Board to serve without compensation — expenses authorized — board members performing duties not to suffer loss of their regular compensation.
• § 103.045 — Meetings of board, held where and how set — notice to board members.
• § 103.047 — Board members to have one vote — six members to be quorum — majority vote of trustees present for official actions — meeting not required, procedure to determine will of board.
• § 103.050 — Principal office for plan to be in Jefferson City, seal — courts to take judicial notice.
• § 103.055 — Errors in members or providers receiving more or less than entitled to — board's power to correct or recover overpayments.
• § 103.057 — False statement or falsifying record of plan, penalty.
• § 103.059 — Rules authorized, duties of board.
• § 103.061 — Inspection by board of accounts and records of participants in plan or requesting participants.
• § 103.064 — Subpoena of witnesses or production of records, powers of board.
• § 103.067 — Trustees and employees not to profit from plan transactions — acceptance of gratuity or compensation to influence investment, penalties.
• § 103.075 — Plan to become effective on January 1, 1994 — prior to effective date employees' retirement medical care plan to remain in effect.
• § 103.078 — Foster parents permitted to purchase, when.
• § 103.079 — Health care programs sponsored by other state agencies may become part of consolidated plan, procedure — departments may review plan and withdraw, when — higher education entities may become part of consolidated plan, procedure.
• § 103.080 — High deductible plans and health savings accounts to be offered — definitions — premiums — consumer-driven health care plans — rulemaking authority.
• § 103.083 — Medical benefit coverage, board's authority to contract for — comparable benefits for employees relying on spiritual healing.
• § 103.084 — Recommendation to change to an October first plan year for health care provider contracts.
• § 103.085 — Termination of coverage, when, exceptions, certain persons may choose to continue coverage, requirements.
• § 103.089 — Medicare benefits participants, effect.
• § 103.095 — General assembly members, elected officials and employees who cease to hold office may continue coverage — time limitation to elect coverage.
• § 103.098 — Thirty-day enrollment period for state employees, retirees and dependents — preexisting condition not covered for twelve months.
• § 103.100 — Cost of medical benefit program, estimated amount, how computed — notification of authorized medical benefit options — recommendation of portion to be paid by employees — appropriations requested.
• § 103.105 — Participating member agencies to pay executive director monthly — payment deposited in health fund.
• § 103.110 — Certification of costs of providing recommended options — premium amounts, payment — deposit in fund.
• § 103.115 — Consultants, former employees from certain state agencies, judges or teachers to be compensated for advice which will be paid toward medical benefits, amount.
• § 103.130 — Agencies joining plan to be by majority vote of governing body, procedure — coverage to be effective, when — must be offered to all eligible employees, retirees and dependents of agency.
• § 103.133 — Withdrawal from plan — participating agencies and political subdivisions, procedure — termination of plan effective, when.
• § 103.136 — Agencies and political subdivisions, coverage by plan after termination, two-year period, exception, board action.
• § 103.138 — Plan not responsible for liabilities prior to effective date — for participating agencies and political subdivisions.
• § 103.141 — Participating agencies and political subdivisions, persons eligible for plan.
• § 103.145 — Enrollment period of thirty days for employees, retirees and dependents of participating member agency.
• § 103.150 — Coverage to terminate when person no longer employee of participating member agency — exceptions.
• § 103.155 — Reimbursement by participating member agency of start-up costs incurred solely for member agency.
• § 103.158 — Premiums to be paid by participating agencies — deposit into fund.
• § 103.163 — Delinquent participating member agency, effect — first lien on member agency's fund — writ of mandamus for payment.
• § 103.165 — Termination of agency's participation in plan for failure to pay — no payment of claims during period of nonpayment.
• § 103.170 — Deficiency in year participating member agencies withdraw to be prorated by the actuary.
• § 103.175 — Feasibility of agencies and school district retirees not having joined plan to join — board to study and report.
• § 103.178 — Alternative system of benefits for treatment of chemical dependency, pilot project — design of project, report.
• § 104.010 — Definitions.
• § 104.012 — Spouse defined.
• § 104.020 — System created.
• § 104.030 — Highway patrol uniformed members and civilian employees to be members of retirement system — credit for military service, when.
• § 104.035 — Deferred normal annuity on termination of employment to be paid to employee, requirements — reemployment and member of system, prior service credit restored, when — transportation department and highway patrol, deferred normal annuity, when, requirements.
• § 104.040 — Members to receive credit for prior service — military service to be considered — purchase of credit for service in the Armed Forces, cost, interest rate, computation — certain creditable prior service, purchase of, effect — nonfederal public employment, purchase of credit for service.
• § 104.050 — Years of service used in calculating annuity — noncompensated absences for illness and injury, effect — withdrawal before entitled to deferred annuity, relinquishes all rights — reinstatement of forfeited creditable service, when.
• § 104.060 — No payroll deductions — accumulated contributions refunded, when, to whom.
• § 104.070 — Board to submit estimate of amounts to be contributed by state — included in appropriation request.
• § 104.080 — Member may retire when — waiver of monthly annuity, when.
• § 104.081 — Highway patrol retirement age.
• § 104.090 — Normal annuity of retired member — additional allowance to patrolmen, qualifications — survivorship options — option selected prior to retirement, death of spouse, effect — spouse as beneficiary, effect — dissolution of marriage, cancellation of election, when.
• § 104.100 — Early retirement and retirement, service credits required at age fifty-five — sixty — sixty-five, exception — computation.
• § 104.1003 — Definitions.
• § 104.1006 — Year 2000 plan, citation, applicability of other provisions.
• § 104.1009 — Membership in year 2000 plan.
• § 104.1012 — Plans to be managed by appropriate boards.
• § 104.1015 — Election into year 2000 plan, effect of — comparison of plans provided — calculation of annuity.
• § 104.1018 — Vesting of benefits, when — reemployment of member, effect of.
• § 104.1021 — Credited service determined by board — calculation.
• § 104.1024 — Retirement, application — annuity payments, how paid, amount — election to receive annuity or lump sum payment for certain employees, determination of amount.
• § 104.1027 — Options for election of annuity reduction — spouse's benefits — dissolution of marriage, cancellation of election, when.
• § 104.103 — Annual benefit increase, when, how computed — limitation — reversion of amount of benefit — special consultant, compensation.
• § 104.1030 — Death prior to annuity starting date, effect of — surviving spouse's benefits — children's benefits — applicability to members of general assembly and statewide officials.
• § 104.1033 — Early retirement annuity, when.
• § 104.1036 — Deferred annuity, when — annuity starting date election — death of member, effect on annuity.
• § 104.1039 — Reemployment of a retiree, effect on annuity — cost-of-living adjustments.
• § 104.1042 — Long-term disability, effect on retiree's annuity.
• § 104.1045 — Cost-of-living adjustment, amount.
• § 104.1048 — Waiver of monthly payment or COLA.
• § 104.1051 — Annuity deemed marital property — division of benefits — calculation.
• § 104.1054 — Benefits are obligations of the state — benefits not subject to execution, garnishment, attachment, writ of sequestration — benefits unassignable — reversion of benefits, when — refund received, when.
• § 104.1057 — Year 2000 plan, a qualified plan according to federal law.
• § 104.1060 — Erroneous amount paid, correction — penalty for falsification — disqualification from receipt of payments, when.
• § 104.1063 — Rulemaking authority.
• § 104.1066 — Actuarial valuations, methods used — certification of contribution rate, when.
• § 104.1069 — Trust established, investment of funds.
• § 104.1072 — Life insurance benefits — medical insurance for certain retirees.
• § 104.1075 — Disability income benefits.
• § 104.1078 — Separate accounts established for benefits — contributions by the state — board to determine premiums.
• § 104.1081 — Life insurance and disability benefit programs established — board rules.
• § 104.1084 — Retirement benefits, general assembly members and statewide elected officials — COLA permitted, when — ineligibility for benefits — long-term disability, continued service credit accrual.
• § 104.1087 — Credited service with multiple plans, payable annuity amount.
• § 104.1089 — Deferred annuity, when — forfeiture of creditable service and long-term disability benefits.
• § 104.1090 — Additional credited service, when.
• § 104.1091 — New employees, normal retirement eligibility — vesting requirements — temporary annuity, when — early retirement annuity, when — minimum credited service requirements — contribution amount — options — conditions for retirement after January 1, 2018, for certain employees.
• § 104.1092 — Deferred annuity, one-time election, when — forfeiture of creditable service — ineligibility for long-term disability benefits.
• § 104.1093 — Designation of an agent — benefit recipient defined — revocation of agent's authority.
• § 104.110 — Disability benefits, who entitled, how calculated, terminated when — medical examination required, when — proof of application for Social Security benefits — death benefit, not payable, when — board to establish definitions — annuity benefits, accrual, election — death benefit, eligibility, when — disability and death benefits payable, when.
• § 104.120 — Accumulated contributions paid as death benefit, when.
• § 104.1200 — Definitions.
• § 104.1205 — Duties of board.
• § 104.1210 — No credited service for outside employee or member, when — information provided by institutions and administrators, when.
• § 104.1215 — Outside employee's election for membership, when.
• § 104.140 — Death prior to retirement, benefits.
• § 104.150 — Benefit fund, how held — purpose — deposit, executive director, duties, bond required — investment, board's powers and duties.
• § 104.160 — Board of trustees, membership — nominations and voting rights of members of system.
• § 104.170 — Officers of board of trustees, election, terms, duties — executive director, appointment, powers and duties — process to be served on executive director.
• § 104.175 — Liability insurance coverage authorized, state highways and transportation commission.
• § 104.180 — Meetings of board, quorum, compensation of employees of board — service to system deemed regular duties.
• § 104.190 — Records of board — report — office at Jefferson City — seal — audit of accounts, requirements.
• § 104.200 — Board may correct error in amounts paid member, limitation.
• § 104.210 — Powers of board of trustees.
• § 104.220 — Actuary, selection, duties.
• § 104.230 — Legal services to be rendered by whom.
• § 104.240 — Actions by and against system — process how served — venue of actions against system — no personal liability for official acts by officers and employees.
• § 104.250 — Law creates vested rights — benefits exempt from taxes and executions — exception, subject to child support and spousal maintenance.
• § 104.254 — Spouses of deceased retired members appointed as special consultants, when — duties — compensation — not to affect other benefits.
• § 104.255 — Certain surviving spouses to become consultants — compensation — not to affect survivor's benefits or eligibility for retirement — surviving spouses not receiving payments on or after September 1, 1989.
• § 104.260 — Members retiring after October 1, 1984, may be made consultants, when, procedure — compensation to be exempt from taxes, judgments, claims — unassignability.
• § 104.270 — Medical and death benefits to be furnished, how — state contribution, amount — contracts for, how let.
• § 104.271 — Retirement age, certain employees — "eighty and out".
• § 104.272 — Certain members entitled to credit for service regardless of classification.
• § 104.312 — Pension, annuity, benefit, right, and allowance is marital property — division of benefits order, requirements — information for courts — rejection of division of benefits order — basis for payment to alternate payee — calculation of division of benefits.
• § 104.320 — Retirement system to be body corporate, to be known as Missouri state employees' retirement system — powers and duties — medical benefit funds.
• § 104.330 — State employees to be members — military service, effect.
• § 104.332 — Certain legal advisors to be made special consultants on problems of retirement — legal advisor defined.
• § 104.335 — Vesting service — members who are entitled to annuities — requirements, amounts — terminated vested member, judge, administrative law judge or legal advisor, election to pay present value of annuity, eligibility, purchase of prior service credit.
• § 104.339 — Creditable prior service, members entitled to.
• § 104.340 — Creditable prior service and prior service credits — what is included — special consultants, requirements, compensation.
• § 104.342 — Certain teachers employed by state to be members, when — may elect to remain members of public school retirement system, procedure, election for certain teachers required to be made, when — effect of failure to make election — newly employed teachers to become members of state system — employees at time of service not covered by federal Social Security, effect — certain employees electing to remain in school retirement system entitled to refund plus interest, when — certain teachers remaining in school retirement system to be noncontributory members.
• § 104.343 — Military service, purchase of prior service credit, refund to surviving spouse when death occurs before retirement, procedure, limitation.
• § 104.344 — Member entitled to purchase prior creditable service for nonfederal full-time public employment or contractual services — method, period, limitation.
• § 104.345 — Circuit clerks entitled to prior service credit, when — certain circuit clerks to be appointed consultants, duties, compensation to be creditable service, when — clerks entitled to refund of contribution, procedure, also entitled to prior service credit.
• § 104.347 — Member elected as circuit clerk of certain counties entitled to annuity.
• § 104.350 — Withdrawal from service, when, reentry after withdrawal, how made — forfeiture and reinstatement of creditable service, when.
• § 104.352 — Part-time legislative employees — insurance benefits — vesting service — deferred normal and partial annuities — requirements.
• § 104.354 — Part-time legislative employee retirement benefits — funding.
• § 104.370 — General assembly members entitled to normal annuity, requirements, limitation — election to state office, effect — certain members entitled to creditable prior service — former members as special consultants, compensation — elected county officials, prior service.
• § 104.371 — Elective state officers entitled to normal annuity, how computed, exception — additional service, how credited — retirement age, statewide officer, annuity, amount.
• § 104.372 — General assembly members and elective state officers, survivor's income payments, when, amount — death before retirement survivor's benefit — creditable prior service for certain teachers employed by state — surviving spouse, special consultant — payments in lieu of other provisions, when.
• § 104.374 — State employee's normal annuity, computation — noncompensated absences counted as membership service, when — employees and general assembly members continuing to serve, cost-of-living increases on retirement or death.
• § 104.378 — Survivors as special consultants on board, when, compensation.
• § 104.380 — Retired members elected to state office, effect of — reemployment of retired members, effect of.
• § 104.395 — Options available to members in lieu of normal annuity — spouse as designated beneficiary, when — statement that spouse aware of retirement plan elected — reversion of amount of benefit, conditions — special consultant, compensation — election to be made, when — dissolution of marriage, effect, cancellation, when.
• § 104.400 — Normal retirement age — early retirement requirements — annuity, how computed.
• § 104.401 — Retirement requirements and procedure, annuity or deferred normal annuity, payment to commence when — temporary waiver of right to receive, effect, limitation.
• § 104.403 — Certain retirees eligible to apply for medical coverage benefits, amount of contribution, limitations.
• § 104.404 — Certain employees eligible for retirement may apply for medical benefits upon retirement, amount of contribution, time limitations.
• § 104.410 — Disability benefits, who entitled, eligibility — how calculated — eligibility requirements — disabled, a normal retiree, when — termination of disability, effect — members of general assembly and statewide elected officials, accrual of service.
• § 104.415 — Annual benefit increase, when, how computed — minimum — maximum increase — payable when — temporary waiver of right to receive, effect, limitation.
• § 104.420 — Death before retirement, member or disabled member — surviving spouse to receive benefits — if no qualifying surviving spouse, children's benefits.
• § 104.422 — Accumulated contribution as death benefit of member or former member.
• § 104.436 — Financing pattern for contribution determinations — commissioner of administration to certify payment.
• § 104.438 — Benefit funds, pay period certification of amount required — treasurer to transfer amount to fund.
• § 104.440 — Benefit fund, how held — board's powers — deposit — bond of executive director, investment of fund.
• § 104.450 — Board of trustees, membership of — appointed members and elected members, how chosen.
• § 104.460 — Board officer, selection, terms — elected members campaign disclosure procedure, penalty — executive director and staff, appointment, salaries, expenses — service of process to be served on director or director's designee.
• § 104.470 — Meeting of board — quorum — meetings not required for decisions of board, procedure, exception — expenses — failure to attend, result, exceptions — vacancies.
• § 104.480 — Records of board — financial report — office at Jefferson City — seal — audit of accounts, requirements.
• § 104.490 — Correction of errors in amount paid members — falsification of records, penalty — survivor or beneficiary charged with killing member, denial of benefits, resumption of payments if not convicted.
• § 104.500 — Powers and duties of board — conflict of interest of members or employees prohibited.
• § 104.510 — Actuary, selection — duties.
• § 104.515 — Insurance and disability benefits to be kept in separate accounts — state's contribution, amount, contribution to be made from highway funds for certain employees, when — employees and families, who are covered for medical insurance — premium collection for amount not covered by state — special consultants, duties, compensation, benefits.
• § 104.516 — Conservation department, contributions for insurance for uniformed agents, when.
• § 104.517 — Life insurance benefits, employees covered — certain departments and highway patrol may elect coverage — amount — additional insurance by payroll deductions, maximum — retention of coverage on retirement, cost deducted from retirement benefits — death benefits for special consultants.
• § 104.518 — Disability income benefits, employees covered — certain members of water patrol eligible.
• § 104.519 — Rules established for insurance and disability benefits — selection of insurance companies by bids — coverage of state employees under teacher retirement system eligible for insurance program — certain employees not eligible, when.
• § 104.520 — Legal advice, representation — attorney general to provide legal services, when.
• § 104.530 — Actions by and against system — process, how served — venue.
• § 104.540 — Law creates vested rights — certain contributions may be withheld from benefits and paid over.
• § 104.550 — Consulting firms assisting board, preference to be given Missouri based companies, when.
• § 104.552 — Department of health and senior services employee entitled to creditable prior service, when — application, time period.
• § 104.601 — Years of service to include unused accumulated sick leave, when — credited sick leave not counted for vesting purposes — applicable also to teachers' and school employees' retirement system.
• § 104.602 — Creditable service not previously credited to members of either system to be credited, when — duplicate credit prohibited — death of a member prior to exercise of transfer rights, rights of survivor.
• § 104.603 — Reciprocal transfer of creditable service, when.
• § 104.604 — Surviving spouse to receive benefits from only one member — right to elect.
• § 104.605 — Eligible rollover distribution and eligible retirement plan defined — compliance with IRS code required, when.
• § 104.606 — Purchase of creditable service, required before receipt of retirement annuity.
• § 104.608 — General assembly member may become consultant if denied credit in system due to membership in other state systems — compensation to be creditable service for all service in general assembly.
• § 104.610 — Special consultants, employment as, when — compensation, how, calculation of — severability provisions — former members as special consultants, when — certain special consultants may be eligible for survivor benefits.
• § 104.612 — Consultants, extra duty, compensation — benefit increases, limitations — survivors of judges, administrative law judges, and legal advisors to be consultants — limited survivor benefits extended to all members, one-time refund payments made to certain members.
• § 104.615 — Minimum monthly benefits.
• § 104.620 — Contribution refund to members — effect on benefits — record retention — reversion to credit of fund, when — reversion of unclaimed benefits, when — refund received, when.
• § 104.621 — Affirmative action plan for hiring money managers, brokers and investment counselors, required — report to joint committee on public employee retirement.
• § 104.625 — Annuities and lump sum payments, when, determination of amount.
• § 104.800 — Transfers of creditable service to other retirement system — transfer to be made, when — effect of transfer — death of member prior to retirement and transfer to be computed under system with most advantageous benefits.
• § 104.801 — Health benefit coverage mandated by general assembly to be applicable to health benefit plans for state employees.
• § 104.805 — Employees transferred to department of transportation (MoDOT) not members of closed department of transportation and highway patrol employees' retirement system unless election made, procedure.
• § 104.806 — Certain employees transferred to MoDOT, not to become members of MoDOT retirement system unless elect to, procedure.
• § 104.810 — Water patrol employees, membership options.
• § 105.005 — State officials and employees, annual salary adjustments, when, restrictions on, how appropriated — compensation schedule to be maintained, where, how — duty of revisor of statutes.
• § 105.006 — State officials and employees, effective date for salary adjustments, exception.
• § 105.010 — Terms of office.
• § 105.015 — Officer-elect, how determined for certain purposes — expenditure of transition funds not invalidated, when.
• § 105.020 — Governor to commission certain officers.
• § 105.030 — Vacancies, how filled.
• § 105.040 — United States senator — vacancy, how filled.
• § 105.050 — Vacancy in certain offices — how filled.
• § 105.055 — Reporting of mismanagement or violations of agencies, discipline of employee prohibited — appeal by employee from disciplinary actions, procedure — violation, penalties — civil action, when — auditor to investigate, when.
• § 105.058 — State agencies and officials not to prohibit communications between employees and the state auditor or legislators, exceptions.
• § 105.060 — Settlement of account with court.
• § 105.070 — Settlement to be entered of record.
• § 105.080 — Duplicate copies of record.
• § 105.090 — Payment to county treasurer of full amount.
• § 105.100 — Duplicate receipts for payment.
• § 105.1000 — Definition.
• § 105.1003 — Deduction from compensation for life insurance plan to be included as regular compensation in computing retirement benefits.
• § 105.1005 — Withholding part of gross compensation of employees to fund plan.
• § 105.1006 — Funds to be deposited in Missouri state employees voluntary life insurance fund — lapse into general revenue prohibited.
• § 105.1012 — Commission's duties to establish life insurance plan — with payroll deduction by participating employees — plan to be based on competitive bidding — bid to include cost of administration.
• § 105.1015 — Cities, counties and other political subdivisions may establish for employees a voluntary life insurance plan.
• § 105.1017 — Funds to be deposited with consent of participating employees and as designated by governing body with approved life insurance company.
• § 105.1020 — Political subdivisions may establish and administer other life insurance plans.
• § 105.1070 — State-controlled motor vehicles, aircraft and marine vessels, liability insurance for operators of to be provided.
• § 105.1073 — Liability coverage to be provided — amounts of coverage.
• § 105.1075 — Eligible insurers — department of commerce and insurance to approve policies.
• § 105.1077 — Definitions.
• § 105.1079 — No waiver of sovereign immunity intended.
• § 105.110 — Delinquent settlements, how enforced.
• § 105.1102 — Definitions.
• § 105.1105 — First conviction of employee for use of drugs, certified drug abuse treatment and education requirement — failure to comply, suspension and dismissal — employee in compliance to be returned to position or comparable status.
• § 105.1108 — Second conviction or subsequent time for use of drugs to be dismissed — requirements for rehiring.
• § 105.1110 — Employee's right of appeal, record of termination or suspension to be closed records.
• § 105.1112 — Applicant for public employment who has been convicted of drug abuse within three years of applying, requirements.
• § 105.1114 — Administrative rules to be provided by personnel director, procedure.
• § 105.1116 — Law not applicable to peace officers or employees in safety-sensitive positions, definitions.
• § 105.1155 — Public employees not required by political subdivisions to receive COVID-19 vaccinations — exceptions.
• § 105.120 — Penalty on delinquents.
• § 105.1200 — Guidelines for standardized audits, additional information may be requested.
• § 105.1204 — Missouri National Guard members offered interview for state agency positions, when.
• § 105.1209 — State agencies prohibited from requiring certain educational certificates as condition of employment.
• § 105.1210 — Title.
• § 105.1213 — Failure to register, ineligibility for state employment and certain state education assistance.
• § 105.1216 — Hiring authorities to verify registration.
• § 105.1270 — No conflict of interest for state — authorized tax credits, abatements, exemptions, or loans, when.
• § 105.130 — Treasurer to settle quarterly.
• § 105.1415 — Volunteer not considered employee, when.
• § 105.1445 — Notice to public employees, eligibility for loan forgiveness — public employers to adopt policy, notice.
• § 105.145 — Political subdivisions to make annual report of financial transactions to state auditor — state auditor to report violations — collection of fines, exemption.
• § 105.150 — No state officer or clerk to deal in state stocks — penalty.
• § 105.1500 — Citation of law — definitions — public agencies, personal information disclosures, not required, when — exceptions — violations, remedies — inapplicability, when.
• § 105.160 — United States savings bonds — authorization for withholding.
• § 105.1600 — Baseline requirements for hiring — definitions — inapplicability, when — adverse action, appeal.
• § 105.170 — Duties of commissioner of administration.
• § 105.180 — Termination of withholdings.
• § 105.190 — Incurrence of certain liabilities prohibited.
• § 105.200 — Warrant to represent sum withheld.
• § 105.201 — Office of administration to develop flexible benefit plan.
• § 105.202 — Flexible benefit plan for state employees, established and maintained by commissioner of administration — benefit options selected by state employee — minimum level of benefits required — benefit options offered.
• § 105.210 — Officer may call aid, when.
• § 105.230 — Officer liable to party injured, when.
• § 105.240 — Officers may break doors, when.
• § 105.255 — Discrimination in hiring based on educational programs prohibited, when.
• § 105.260 — Certain laws to apply to St. Louis.
• § 105.262 — No delinquent taxes, condition of state employment — annual check by department of revenue.
• § 105.264 — Administrative leave for misconduct, hearing required--school districts to inform board of education--employee given written notice of reason for leave, when.
• § 105.265 — Life insurance benefits, effect of active military duty.
• § 105.266 — Leave of absence granted, state employees, bone marrow or organ donation.
• § 105.267 — Red Cross and other emergency management agency recognized volunteers granted leave during disasters — procedure — definition — additional employees granted leave, when.
• § 105.269 — Retired teacher, certain districts, may return to teaching without losing retirement benefits — rulemaking authority.
• § 105.270 — Leave of absence to perform military duties mandatory — discrimination against militia members a misdemeanor — hours of leave, how computed.
• § 105.271 — Employee leave for adoptive parents and stepparents, when — leave-sharing program, donated leave — rulemaking authority.
• § 105.272 — Expenses of officers and employees of state and political subdivisions, procedure — cash advances authorized, when — procedure.
• § 105.273 — Definitions.
• § 105.274 — Facsimile signature on public securities, instruments, or contracts, effect.
• § 105.275 — Facsimile seal, use, effect.
• § 105.276 — Fraudulent use of facsimile signature or seal, penalty.
• § 105.277 — Uniformity of interpretation.
• § 105.300 — Definitions.
• § 105.310 — Federal-state agreement — contents — services covered.
• § 105.320 — Contributions by state.
• § 105.330 — Agreements with bistate instrumentality, how made.
• § 105.340 — Contributions by state employees, liability for — collection.
• § 105.350 — Agreements between the state and its political subdivisions — contents.
• § 105.353 — Referendum on inclusion of members of existing retirement systems — notice — agreement for coverage.
• § 105.360 — Nonapproval or termination of plan — hearing.
• § 105.370 — Contributions by political subdivisions and employees — liability for.
• § 105.375 — Officer compensated solely by fees to reimburse county for contributions.
• § 105.390 — State treasurer as trustee of contributions — receipt, deposit and disposition of funds.
• § 105.400 — Certification and transfer of state's share — contribution fund.
• § 105.420 — Additional appropriations for federal payments authorized.
• § 105.430 — Rules and regulations — publication.
• § 105.450 — Definitions.
• § 105.452 — Prohibited acts by elected and appointed public officials and employees.
• § 105.453 — Paid political consulting, prohibited for statewide elected officials and members of general assembly.
• § 105.454 — Additional prohibited acts by certain elected and appointed public officials and employees, exceptions.
• § 105.455 — Six-month waiting period for certain elected or appointed officials — limited to compensated lobbyists — exemptions — definitions.
• § 105.456 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.458 — Prohibited acts by members of governing bodies of political subdivisions, exceptions.
• § 105.461 — Interest in measure, bill, or ordinance to be recorded — financial interest statement.
• § 105.462 — Prohibited acts by persons with rulemaking authority — appearances — exceptions.
• § 105.464 — Prohibited acts by persons in judicial or quasi-judicial positions.
• § 105.465 — Dissolution of candidate committee required, when — disbursement of moneys, limitations — definitions.
• § 105.466 — Exceptions to applicability of sections 105.450 to 105.458, 105.462 to 105.468, and 105.472 to 105.482.
• § 105.467 — Discharge and discrimination prohibited, reasons — reinstatement.
• § 105.470 — Definitions.
• § 105.472 — Violation of law — complaint — oath.
• § 105.473 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.475 — Lobbyist exceptions.
• § 105.476 — Applicability of other provisions of law — additional standards.
• § 105.477 — Electronic filing, lobbying reports — information to be made available, to whom — internet website connection, when.
• § 105.478 — Penalty.
• § 105.482 — Severability.
• § 105.483 — Financial interest statements — who shall file, exception.
• § 105.485 — Financial interest statements — form — contents — political subdivisions, compliance — redaction of certain information, when.
• § 105.487 — Financial interest statements — filed, when, exception.
• § 105.489 — Financial interest statements — to be kept with filing officer.
• § 105.491 — Executive director of commission — duties.
• § 105.492 — Penalties.
• § 105.494 — Governor — appointment to certain boards or commissions prohibited.
• § 105.496 — Permanent select committee on ethics.
• § 105.498 — Out-of-state travel costs for full-time employees, reporting requirements.
• § 105.500 — Definitions.
• § 105.503 — Applicability — exceptions — federal law supersedes, when.
• § 105.505 — Dues and fees — requirements for nonmembers — authorization of nonmember not a condition of employment — financial records to be maintained, requirements — agency shop defined.
• § 105.510 — Certain public employees may join labor organizations and bargain collectively — exceptions — discharge or discrimination for exercise of right prohibited — allowable organizations for excepted employees.
• § 105.525 — Issues as to appropriate bargaining units and majority representative status to be decided by board — appeal to circuit court.
• § 105.530 — Law not to be construed as granting right to strike.
• § 105.533 — Constitution and bylaws, requirements — financial report, contents — definitions.
• § 105.535 — Officer and employee report, certain financial disclosures required.
• § 105.537 — Attorney-client information not to be included in reports, when.
• § 105.540 — Reports deemed public records — department regulations.
• § 105.545 — Maintenance of records, requirements.
• § 105.550 — Filing of reports, when.
• § 105.555 — Fines for false statements, misrepresentations, tampering with records, and failure to file reports.
• § 105.570 — Supervisory public employees, separate bargaining unit — labor organization not to represent nonsupervisory and supervisory public employees — definition.
• § 105.575 — Representation of bargaining unit, procedure, election — decertification, procedure — fees for election.
• § 105.580 — Bargaining agreement, procedure — renewal — term of agreement, limitation.
• § 105.583 — Tentative agreement, requirements.
• § 105.585 — Labor agreements, limitations on.
• § 105.590 — Copies of agreement provided to public employees.
• § 105.595 — Civil action for violations.
• § 105.598 — Rulemaking authority.
• § 105.600 — Definitions.
• § 105.610 — Employers authorized to exchange employees — length of exchange period, exception — elected officials exempted.
• § 105.620 — Status of exchanged employees.
• § 105.630 — Travel expenses during assignment.
• § 105.640 — Employees detailed to this state — qualifications waived — supervision by agreement — death or disability of.
• § 105.650 — Travel expenses of persons assigned to this state.
• § 105.660 — Definitions, retirement benefit changes.
• § 105.661 — All retirement plans to prepare financial report, content audit by state auditor and joint committee on public employee retirement — rules submitted to joint committee on public employee retirement, when — report required.
• § 105.662 — Public pension funds not to be commingled — trusteeship.
• § 105.663 — Retirement plan may appoint attorney as legal advisor.
• § 105.664 — Actuarial valuation performed at least biennially — forwarded to joint committee on public employee retirement, when.
• § 105.665 — Cost statement of proposed changes prepared by actuary — contents.
• § 105.666 — Board member education program, curriculum, requirements — annual pension benefit statement required.
• § 105.667 — Gain or profit from funds or transactions of plan, prohibited when.
• § 105.669 — Felony conviction, ineligible for benefits, when — employer to notify of offenses, when — list of offenses.
• § 105.670 — Cost statement available for inspection — effect of changes (general assembly).
• § 105.675 — Cost statement available for inspection (political subdivisions).
• § 105.679 — Contact information for retired members to be provided, when (St. Louis City).
• § 105.680 — Expenses for cost statements, how paid.
• § 105.683 — Plan deemed delinquent, when, effect of.
• § 105.684 — Benefit increases prohibited, when — amortization of unfunded actuarial accrued liabilities — accelerated contribution schedule required, when.
• § 105.685 — Effective date of changes.
• § 105.687 — Definitions.
• § 105.688 — Investment fiduciaries, duties.
• § 105.689 — Investment fiduciary may make investments in certain countries.
• § 105.690 — Selection of fiduciaries, preference to Missouri firms.
• § 105.691 — Definitions — agreements to transfer service between plans — election to transfer — transfer of service, determination of value — amount due, payment period — effect of transfer — transfer not to result in receipt of benefits under more than one plan.
• § 105.692 — Shares of common stock, voting requirements.
• § 105.693 — Restricted entity and restricted investment products — definitions — investment prohibited — plan to divest, when — report — immunity from liability, when.
• § 105.702 — Minority and women money managers, brokers, and investment counselors, procurement action plan required — annual report.
• § 105.711 — Legal expense fund created — officers, employees, agencies, certain health care providers covered, procedure — rules regarding contract procedures and documentation of care — certain claims, limitations — funds not transferable to general revenue — rules.
• § 105.712 — Dental primary care and preventative health services.
• § 105.713 — Report to general assembly, settlements and judgments paid from legal expense fund — contents.
• § 105.716 — Attorney general to handle claims, exceptions — certain departments to reimburse fund — prior to settlement, payment of certain legal expenses authorized, when.
• § 105.721 — Fund may be used to purchase insurance against liabilities — report — surety bonds, judicial acts or omissions.
• § 105.725 — Confidentiality agreement, not to be required for claims paid.
• § 105.726 — Law, how construed — moneys unavailable, when — representation by attorney general, when.
• § 105.800 — State employee defined.
• § 105.810 — All employees covered — option to self-insure or purchase coverage — duties of attorney general — legal expenses, how paid.
• § 105.820 — Option, who shall exercise.
• § 105.830 — State employees already covered by workers' compensation not affected by sections 105.800 to 105.850.
• § 105.840 — Legislators, certain travel covered.
• § 105.850 — Sovereign immunity not waived.
• § 105.900 — Employee defined — limitations — tax exempt, when.
• § 105.905 — Deferred payment agreements authorized — funds, how invested.
• § 105.910 — Fund established — commission established, selection of members, qualifications, meetings, when held — transfer of administration of fund.
• § 105.915 — Board to administer plan — written agreement required — immunity from liability, when — automatic designation of surviving spouse as primary beneficiary, when.
• § 105.925 — Participation in plans requires written agreement — funding — other plans not precluded.
• § 105.927 — State's contribution to participants in deferred compensation program.
• § 105.935 — Overtime hours, state employee may choose compensatory leave time, when — payment for overtime, when — corrections employees, options — reports on overtime paid — overtime earned under Fair Labor Standards Act, applicability.
• § 105.950 — Compensation of certain department heads.
• § 105.955 — Ethics commission established — appointment — qualifications — terms — vacancies — removal — secretary — filings required — investigators — powers and duties of commission — advisory opinions, effect — audits.
• § 105.956 — Advisory opinion, withdrawn, when.
• § 105.957 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.958 — Designated decision-making public servant, notification.
• § 105.959 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.961 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.962 — Position created in ethics commission for electronic reporting system management.
• § 105.963 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.964 — Deadline for filing of reports extended, when — no extension, when.
• § 105.966 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 105.967 — Lobbyists not to serve on certain commissions.
• § 105.969 — Executive branch code of conduct — adoption.
• § 105.973 — Summary of ethics, lobbying and campaign finance laws, commission to print and make available — candidate to verify receipt of summary, when.
• § 105.975 — Signature not required, when.
• § 105.977 — Attorney general to represent commission, exception.
• § 105.981 — Rules, effective, when — rules invalid and void, when.
• § 106.010 — Appointive officers — removal.
• § 106.020 — Who is impeachable — reasons for impeachment.
• § 106.030 — Power of impeachment — trial.
• § 106.040 — Articles of impeachment — transmittal.
• § 106.050 — Suspension of impeached officer.
• § 106.060 — Office vacated by suspension — temporary appointment.
• § 106.070 — Service of articles of impeachment.
• § 106.080 — Impeachment commission — members — meeting.
• § 106.090 — Organization of commission — summons to accused — employment of clerical help.
• § 106.100 — Serving of summons.
• § 106.110 — Compensation to members of commission.
• § 106.120 — Accused to be given time to answer.
• § 106.130 — Depositions.
• § 106.140 — Manner of taking depositions.
• § 106.150 — Proceedings ex parte.
• § 106.160 — Impeachment proceedings — oath.
• § 106.170 — Impeachment trial proceedings.
• § 106.180 — Rights of accused — five-sevenths majority required to convict.
• § 106.190 — Accused party subject to indictment.
• § 106.200 — Disposition of transcript and judgment.
• § 106.210 — Writ to run in name of state.
• § 106.220 — Forfeiture of office — reasons for.
• § 106.230 — Complaint against officer — duty of prosecuting attorney.
• § 106.240 — Appointment of special prosecutor.
• § 106.250 — Action by attorney general.
• § 106.260 — Appointment of special sheriff.
• § 106.270 — Removal of officer — vacancy, how filled.
• § 106.273 — Removal of chief law enforcement officer, when.
• § 106.280 — Right of appeal.
• § 106.290 — Payment of costs.
• § 107.010 — Sureties of county officers to be residents of county.
• § 107.020 — Who shall not be taken as surety.
• § 107.030 — Court shall require additional security, when.
• § 107.040 — Time limit for additional security — default.
• § 107.050 — Discharge of former sureties.
• § 107.060 — Bond — cost paid by county (first class counties).
• § 107.070 — Surety bond, officers may give, when — cost, how paid.
• § 107.080 — Corporate surety accepted, when.
• § 107.090 — Foreign corporation in surety business.
• § 107.100 — Company executing bond as surety estopped to deny its corporate authority.
• § 107.110 — Sureties on certain bonds — evidence of solvency.
• § 107.120 — Additional testimony may be taken.
• § 107.130 — Duty of officer after approval.
• § 107.140 — Annual examination of official bonds.
• § 107.150 — Suits on official bond — duty of governor.
• § 107.170 — Bond — public works contractor — definitions — amount of bond — defense of employees from suit, exceptions — nongovernmental services, bond not required — bond precludes filing of mechanic's lien.
• § 108.010 — County may become indebted, when — limitation.
• § 108.020 — Additional county indebtedness.
• § 108.030 — Interest and principal of indebtedness — annual tax on tangible property (county).
• § 108.040 — Election to authorize county indebtedness — petition.
• § 108.060 — Form of ballot.
• § 108.070 — Vote required for approval — sale of bonds — tax to be imposed.
• § 108.080 — Bonds — denominations, interest rate — depositary (county).
• § 108.090 — County treasurer to sell bonds.
• § 108.100 — Bond registry, contents (county).
• § 108.1000 — Definitions — issuance of bonds, when — federal tax credits.
• § 108.1010 — Allocation of recovery zone bonds, to whom — application — rulemaking authority.
• § 108.1020 — Bonds exempt from taxation.
• § 108.110 — Moneys deposited in county treasury — county commission to withdraw money for purposes for which bonds were issued.
• § 108.120 — Road bonds — construction fund (county).
• § 108.130 — Funding of judgment indebtedness — bond issue therefor (county, municipality).
• § 108.140 — Political subdivisions may refund, extend, unify indebtedness.
• § 108.150 — Refunding bonds — provision for payment of interest and principal.
• § 108.160 — Record of redemption and cancellation.
• § 108.170 — Bonds, notes and other evidences of indebtedness, forms — rate — municipal advisor — sales price — exceptions — agreements for purchase of commodities.
• § 108.175 — Use of facsimile signatures and seals, requirements — Missouri banks or trust companies may act as agents, exception.
• § 108.180 — Bond issue — funds kept separate.
• § 108.190 — Violation a misdemeanor — penalty.
• § 108.200 — Surplus funds for purchase of bonds.
• § 108.210 — Sale of bonds and purchase of new bonds.
• § 108.220 — Unclaimed balances in bond issue, interest and sinking funds may be transferred to any other fund.
• § 108.230 — Bond issue funds exempt from attachment and execution.
• § 108.240 — Bonds to be certified by state auditor — validity — defenses.
• § 108.250 — Auditor's fee for registering bonds — transmitted to director of revenue.
• § 108.260 — Bond issues — annual statement — call before maturity — failure to make statement, penalty.
• § 108.270 — Auditor to certify annually amount required to pay interest, costs.
• § 108.280 — May levy larger tax — must certify to auditor bonds redeemed.
• § 108.290 — Registered bonds, lawful security.
• § 108.300 — Provisions not applicable to certain counties, cities or school districts.
• § 108.310 — Petition for pro forma decree.
• § 108.320 — Notice of presentation of petition — intervening petition.
• § 108.330 — Hearing — court order.
• § 108.340 — Appeal.
• § 108.350 — Court to determine appeal without delay.
• § 108.400 — Refunding bonds authorized.
• § 108.405 — Refunding bonds, how issued.
• § 108.410 — Refunding bonds to refer to sections 108.400 to 108.410 — ordinance to set denomination and rate and term within limits.
• § 108.450 — Definitions — authority to issue bonds, form — restrictions.
• § 108.455 — Bond issue, requirements and restrictions — exempt from state and local income tax.
• § 108.460 — Form and detail of bonds to be prescribed — criteria for mortgages may be established.
• § 108.465 — County defined to include certain cities.
• § 108.470 — Discrimination in granting of loans is unlawful.
• § 108.500 — Definitions.
• § 108.502 — Allocation to bond issuers, state ceiling used.
• § 108.508 — State ceiling for each calendar year, how calculated.
• § 108.510 — Allocation application, form — criteria for consideration of approval by director — rules, promulgation, procedure.
• § 108.512 — Notification of approval, rejection — expiration of approved allocation.
• § 108.518 — Extension procedure — time authorized — bonds not issued, expire when.
• § 108.520 — Certification of bonds.
• § 108.522 — Carry-forward election, procedure.
• § 108.524 — Expiration, resubmission of application.
• § 108.526 — Report of all private activity bonds issued, when — procedure.
• § 108.528 — Violations, effect.
• § 108.530 — State ceiling, revision of, director to make recommendations, when.
• § 108.532 — Allocation of state ceiling, law applicable, when.
• § 108.900 — Commissioners authorized to borrow and to issue bonds for state building and property improvements.
• § 108.901 — Bonds, when issued — denominations — interest, how set — form of bonds — treasurer's duties — auditor's duties.
• § 108.902 — Bonds, how registered.
• § 108.903 — Bonds, how sold, deposits — proceeds — expenses of sale, how paid.
• § 108.904 — Proceeds of sales paid into third state building fund — purchase preferences for Missouri products and firms, when.
• § 108.905 — Appropriations from fund, purposes — distribution.
• § 108.906 — Projects to be authorized by general assembly, exceptions.
• § 108.907 — Third state building fund, deposits, how made — interest to accrue to fund.
• § 108.908 — Third state building bond interest and sinking fund created, how used.
• § 108.909 — Third state building bond interest and sinking fund, deposits how made — interest to accrue to fund.
• § 108.910 — Tangible property tax, when levied.
• § 108.911 — Third state building bond interest and sinking fund money to stand appropriated for payment of principal and interest on bonds.
• § 108.912 — Bonds, principal and interest, how paid — repurchase, when.
• § 108.913 — Treasurer to report on bond transactions to general assembly.
• § 108.914 — Bonds to be issued as funds are required — issuance by resolution of board — written consent of governor required.
• § 108.925 — Fourth state building fund to rebuild institutions of higher learning, department of corrections and youth services division commissioners authorized to borrow and issue bonds.
• § 108.926 — Bonds, when issued — denominations — interest, how set — form of bonds — treasurer's duties — auditor's duties — facsimile signatures authorized, when.
• § 108.927 — Bonds, how registered.
• § 108.928 — Bonds, how sold, deposit — proceeds — right of commissioners to reject any bid — expenses of sale, how paid.
• § 108.929 — Proceeds of sales paid into fourth state building fund.
• § 108.930 — Investment and deposits to be made by state treasurer in fourth state building fund — interest received on deposits to be credited to fund.
• § 108.933 — Bonds, principal and interest, how paid — repurchase, when — actions by board of fund commissioners, procedure — governor's written consent required.
• § 109.005 — State document preservation fund established, purpose — state treasurer duty to invest — unexpended balance, lapse prohibited.
• § 109.007 — Document preservation fund, duties of archives division to preserve legal, historical and genealogical documents — annual report.
• § 109.010 — Officer to deliver records to successor.
• § 109.020 — Duty of executor.
• § 109.030 — Penalties for failure to deliver records.
• § 109.040 — Vacated office — seizure of records by warrant.
• § 109.050 — Authority of officer executing writ.
• § 109.060 — Penalty for not executing the writ.
• § 109.070 — Remedy of person aggrieved by issuance of such warrant.
• § 109.080 — Private persons to deliver records — proceedings on failure.
• § 109.090 — Courts may order records rebound, transcribed, indexed.
• § 109.100 — Photographic copies of records.
• § 109.110 — Transcript to be evidence, when.
• § 109.120 — Records reproduced by photographic, video or electronic process, standards — cost.
• § 109.130 — Reproduced records deemed original, when.
• § 109.140 — Disposition of court records, how authorized — methods of disposition.
• § 109.156 — Original may be destroyed after reproduction, exceptions.
• § 109.160 — Statement and affidavit when record lost or destroyed.
• § 109.170 — Clerk to issue summons — proceedings.
• § 109.180 — Public records open to inspection — refusal to permit inspection, penalty.
• § 109.190 — Right of person to photograph public records — regulations.
• § 109.195 — Public records of ownership or security interest not subject to inspection or copying.
• § 109.210 — Definitions.
• § 109.220 — Records management and archives service to be established — appointment of director.
• § 109.221 — Historical records advisory board — secretary of state to serve as coordinator — meetings, expenses — powers, duties — rules, promulgation, procedure — grants for preservation of local records, use of recorder's fund for matching moneys.
• § 109.225 — Missouri board on geographic names established, members, terms, meetings — secretary to be designated — duties of board.
• § 109.230 — Duties of director.
• § 109.240 — Duties of agency heads.
• § 109.241 — Local agency head, duties of.
• § 109.250 — State records commission established — members — duties — meetings.
• § 109.255 — Secretary of state duties as to local boards of record control — local boards, terms, expenses.
• § 109.260 — Destruction of records and nonrecord materials.
• § 109.265 — Disposition of nonrecord material, director to retain certain copies, when.
• § 109.270 — Records are property of state or local government — not to be damaged or disposed of.
• § 109.280 — Agency heads may determine nature and form of records — confidential records to be so treated.
• § 109.290 — Director to assist legislative and judicial branches upon request.
• § 109.295 — Certain activities not affected.
• § 109.300 — Termination of agency — disposition of records.
• § 109.310 — Records, how destroyed — rules and regulations to supersede existing law and regulations.
• § 109.400 — Archival facility to be maintained, authority to enter into contracts and receive moneys.
• § 109.410 — Missouri State Archives — St. Louis Trust Fund established, use of funds.
• § 109.500 — Records defined.
• § 109.510 — Data processing may be used for all records.
• § 11.010 — Official manual.
• § 11.020 — State manual — contents — electronic distribution.
• § 11.025 — Printing of official manual.
• § 11.030 — State manual information on state officers and employees.
• § 11.040 — State manual — determination of suitable material for.
• § 11.050 — Official publications — filing of manuscripts.
• § 11.060 — Official publications — reference to other publications.
• § 11.070 — Duplication of official publications unlawful.
• § 11.080 — Other publications required by law not affected.
• § 11.090 — Inmates of penal and eleemosynary institutions — names not to be published.
• § 110.010 — Deposits of public funds to be secured.
• § 110.020 — Securities deposited, amount of.
• § 110.030 — Advertisement for bids unnecessary, when.
• § 110.040 — Depositary outside of territorial limits legal, when.
• § 110.050 — Liability of depositaries.
• § 110.060 — Banks to provide security for certain deposits, when.
• § 110.070 — Bids for depositaries — publication of notice.
• § 110.075 — Selection of depositories, competitive bid process — definitions — requirements — contracts — records.
• § 110.080 — Bids for depositaries — disclosure of bids a misdemeanor.
• § 110.090 — Selection of depositary — computation of interest — rejected bids.
• § 110.110 — Duty of treasurer.
• § 110.130 — Depositaries of county funds — how selected.
• § 110.140 — Procedure for bidders — disclosure of bids a misdemeanor.
• § 110.150 — Public opening of bids — computation and payment of interest — rejected bids.
• § 110.170 — Transferring funds to depositary — liability of collector-treasurer and depositary — duties of township trustees.
• § 110.180 — Duty of county commission when no bids submitted.
• § 110.190 — Duty of county commission when funds are deposited with two or more banks.
• § 110.200 — County commission may readvertise and relet.
• § 110.210 — Failure to select depositary.
• § 110.230 — Duplicate monthly statements by depositaries.
• § 110.240 — Warrants — checks.
• § 110.250 — Depositary to provide additional security, when.
• § 110.260 — County treasurer exempt from liability, when.
• § 110.270 — Counties may place money not needed for current operations outright or by repurchase agreement, requirement.
• § 116.010 — Definitions.
• § 116.020 — Application of laws.
• § 116.025 — Attorney general sent fair ballot language, when — statement posted at polling place.
• § 116.030 — Referendum petition, form — clerical and technical errors to be disregarded, penalties for false signature.
• § 116.040 — Initiative petition for law or constitutional amendment, form — clerical and technical errors to be disregarded, penalties for false signature.
• § 116.050 — Initiative and referendum petitions, requirements.
• § 116.060 — Initiative and referendum petitions, who may sign — residents of one county only on a designated page.
• § 116.070 — Petitioner may sign by mark, procedure.
• § 116.080 — Qualifications of circulator — affidavit, notarization, penalty.
• § 116.090 — Petition signature fraud, penalty.
• § 116.100 — Filing of petition, procedure.
• § 116.110 — Signature may be withdrawn, when, how, effect, penalty.
• § 116.115 — Withdrawal of petition, when — vacation of official ballot title, when.
• § 116.120 — Secretary of state to determine sufficiency of form and compliance — invalid signatures not counted — signatures may be verified by random sampling, procedure and requirements.
• § 116.130 — Election authorities may be requested to verify signatures either by random sampling or checking signatures, when, how.
• § 116.140 — Secretary of state's authority not to count forged or fraudulent signatures.
• § 116.150 — Secretary of state to issue certificate of sufficiency of petition, when — if insufficient, certificate to state reasons.
• § 116.153 — Hearing to take public comments — joint committee on legislative research to provide summary to secretary of state, posting on website.
• § 116.155 — Official summaries and fiscal notes may be included in ballot measures, summary to be official ballot title if included.
• § 116.160 — Summary statement to be provided by the secretary of state if summary not provided by general assembly — content.
• § 116.170 — Fiscal note and fiscal note summary to be provided by state auditor if not provided by general assembly.
• § 116.175 — Fiscal impact of proposed measure — fiscal note, fiscal note summary, requirements — return of fiscal note for revision, when.
• § 116.180 — Copies of ballot title, fiscal note and fiscal note summary to designated persons, when — ballot title to be affixed to petition, when.
• § 116.185 — Identical ballot titles may be changed, how.
• § 116.190 — Ballot title may be challenged, procedure — who are parties defendant — changes may be made, procedure — appeal to supreme court, when — action extinguished, when.
• § 116.195 — Costs of court-ordered ballot title change to be paid by the state.
• § 116.200 — Secretary of state's decision as to sufficiency of petition may be reversed, procedure — appeal.
• § 116.210 — Numbering of proposed constitutional amendments.
• § 116.220 — Labeling of initiative and referendum measures.
• § 116.230 — Sample ballots to be prepared, form.
• § 116.240 — Certification to election authorities of notice to be published — contents.
• § 116.250 — Publication of legal notice.
• § 116.260 — Newspapers for publication of text of measures to be designated — measures to be published, how.
• § 116.270 — Publications fund created — payments from fund for what, how made.
• § 116.280 — Paper ballots for statewide measures, form.
• § 116.290 — Printing of copies of statewide measures — to be posted at polling places — distribution, exception.
• § 116.300 — Challengers and watchers at polling places, how designated.
• § 116.310 — Time limited for designating challengers and watchers for polling places and counting locations — effect of failure to designate by prescribed time.
• § 116.320 — Adoption of measure, vote required — effect of approval of conflicting measures.
• § 116.330 — Board of canvassers or governor to issue statement.
• § 116.332 — Petitions for constitutional amendments, statutory initiative or referendum, requirements, procedure.
• § 116.334 — Petition approval required, procedure to obtain petition title or summary statement — rejection or approval of petition, procedure — circulation of petition prior to approval, effect — signatures, deadline for filing.
• § 116.340 — Publication of approved measures.
• § 12.010 — Consent given United States to acquire land by purchase for certain purposes — exceptions, when.
• § 12.020 — Jurisdiction given with reservations.
• § 12.025 — Jurisdiction ceded to United States within Ozark National Scenic Riverways, and certain other property, exceptions.
• § 12.027 — United States to have concurrent jurisdiction over crimes and offenses in certain national parks and historic sites.
• § 12.028 — Governor may accept cession of jurisdiction in federal enclaves.
• § 12.030 — Consent given United States to acquire land by purchase or condemnation for certain purposes.
• § 12.040 — Exclusive jurisdiction ceded to United States — reserving right of taxation and right to serve processes.
• § 12.050 — United States may acquire areas of land or water necessary for migratory-bird reservations, when.
• § 12.070 — Sums received from United States shall be expended, how.
• § 12.080 — County commission shall direct expenditures.
• § 12.090 — Duty of commissioner of administration.
• § 12.100 — County commission to use funds in maintaining schools and roads.
• § 122.650 — Power and authority to regulate municipal elections.
• § 127.010 — Definitions.
• § 127.020 — State demographer, prohibited acts — limitation on lobbying — financial interest statement requirements.
• § 127.030 — Redistricting public comment portal established, purpose — receipt of information through portal — disclosure form — recordkeeping.
• § 127.040 — Violations — civil investigation, procedure - failure to comply or violations, procedure.
• § 128.010 — Electoral districts — number of electors to be chosen.
• § 128.020 — New congressional apportionment — duty of governor.
• § 128.030 — Notice to be given.
• § 128.040 — Election of electors.
• § 128.050 — Conduct of election of electors.
• § 128.060 — Returns, how certified.
• § 128.070 — Governor to cast up votes.
• § 128.080 — Tie vote, how determined.
• § 128.090 — Governor to notify electors.
• § 128.100 — Contested elections.
• § 128.110 — List of names of electors to be delivered to each elector.
• § 128.120 — Compensation of elector.
• § 128.130 — Vacancies at meeting of electors, how filled.
• § 128.340 — New counties — assignment to congressional districts.
• § 128.345 — Definitions.
• § 128.346 — Congressional districts for election of representatives to the U.S. Congress.
• § 128.348 — Congressional districts to be established.
• § 128.400 — First congressional district (2000 census).
• § 128.405 — Second congressional district (2000 census).
• § 128.410 — Third congressional district (2000 census).
• § 128.415 — Fourth congressional district (2000 census).
• § 128.420 — Fifth congressional district (2000 census).
• § 128.425 — Sixth congressional district (2000 census).
• § 128.430 — Seventh congressional district (2000 census).
• § 128.435 — Eighth congressional district (2000 census).
• § 128.440 — Ninth congressional district (2000 census).
• § 128.451 — First congressional district (2010 census)
• § 128.452 — Second congressional district (2010 census)
• § 128.453 — Third congressional district (2010 census)
• § 128.454 — Fourth congressional district (2010 census)
• § 128.455 — Fifth congressional district (2010 census)
• § 128.456 — Sixth congressional district (2010 census)
• § 128.457 — Seventh congressional district (2010 census)
• § 128.458 — Eighth congressional district (2010 census)
• § 128.459 — Graphical map representation of congressional district boundaries to be published.
• § 128.461 — First congressional district (2020 census).
• § 128.462 — Second congressional district (2020 census).
• § 128.463 — Third congressional district (2020 census).
• § 128.464 — Fourth congressional district (2020 census).
• § 128.465 — Fifth congressional district (2020 census).
• § 128.466 — Sixth congressional district (2020 census).
• § 128.467 — Seventh congressional district (2020 census).
• § 128.468 — Eighth congressional district (2020 census).
• § 128.469 — Geographical map of official congressional district boundaries to be published.
• § 128.471 — First congressional district (2025).
• § 128.472 — Second congressional district (2025).
• § 128.473 — Third congressional district (2025).
• § 128.474 — Fourth congressional district (2025).
• § 128.475 — Fifth congressional district (2025).
• § 128.476 — Sixth congressional district (2025).
• § 128.477 — Seventh congressional district (2025).
• § 128.478 — Eighth congressional district (2025).
• § 128.479 — Graphical map of official congressional district boundaries to be published.
• § 130.011 — Definitions.
• § 130.016 — Certain candidates exempt from filing requirements — procedure for exemption — restrictions on subsequent contributions and expenditures — rejection of exemption — candidate committees for certain general assembly leadership offices prohibited.
• § 130.021 — Treasurer for candidates and committees, when required — duties — official depository account to be established — statement of organization for committees, contents, when filed — termination of committee, procedure.
• § 130.023 — Challenge failure to report.
• § 130.026 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 130.028 — Prohibitions against certain discrimination or intimidation relating to elections — contributions by employees, payroll deduction, when.
• § 130.029 — Corporations and labor organizations may make contributions or expenditures — limited liability companies, applicability, when.
• § 130.031 — Restrictions and limitations on contributions — expenditure by check — anonymous contributions, how handled — campaign materials, sponsor to be identified — prizes prohibited.
• § 130.033 — Attorney's fees may be paid from candidate committee funds, when.
• § 130.034 — Contributions not to be converted to personal use — allowable uses — gifts — disposition of contributions upon death — restitution payments, fines — exploratory committee funds, use — funds held to be liquid, when, investment of funds, exceptions.
• § 130.036 — Treasurer, deputy treasurer or candidate to maintain records, contents.
• § 130.037 — Two candidate's committees may be formed — committee for paying off past debts only, restrictions, reports required — committee to raise funds for future.
• § 130.041 — Disclosure reports — who files — when required — contents.
• § 130.042 — Posting of expenditures supporting and opposing candidates.
• § 130.043 — Political party county committee members and candidates may consolidate disclosure filings with ward organization — restrictions.
• § 130.044 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 130.046 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 130.047 — Reporting noncommittee expenditures.
• § 130.048 — Reporting, internal dissemination of information on candidates for public office or ballot issues, when.
• § 130.049 — Out-of-state committees, reporting, contents.
• § 130.050 — Out-of-state committees, reporting, contents — late contribution or loan, defined.
• § 130.054 — Complaint, filing procedure, when — ethics commission to investigate, procedure — limitation on accepting complaints.
• § 130.056 — Executive director of commission, duties.
• § 130.057 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 130.058 — Responsibility for reporting requirements.
• § 130.071 — (Repealed L. 2018 S.B. 975 & 1024 Revision)
• § 130.072 — Fines for violations — limitation.
• § 130.081 — Violation, class A misdemeanor.
• § 130.086 — Federal candidates exempt if in compliance with federal election laws — certain filings required.
• § 130.091 — When chapter applicable to elections and contributions or expenditures.
• § 130.096 — Severability.
• § 130.097 — Transfer of committee funds, no compensation to person transferring — lobbyists prohibited from transferring committee funds.
• § 130.110 — Limitation of cash contributions and anonymous contributions.
• § 130.120 — Disclosure of contributor information required.
• § 130.150 — Complaints filed with ethics commission or civil action for forfeiture authorized.
• § 130.160 — Severability clause for sections 130.110 to 130.160.
• § 130.170 — Definitions.
• § 130.173 — Contributions by prohibited sources, reporting requirements — recordkeeping.
• § 130.176 — Donor affirmation for certain contributions — disclosure report requirements — ballot measure affirmation — in-kind contributions prohibited, when.
• § 130.179 — Decision-making process, foreign nationals prohibited from participating.
• § 130.185 — Right of privacy for donors, requirements.
• § 130.188 — Violations, attorney general's authority — refund of contribution, when — lobbyist violations, sanctions.
• § 135.010 — Definitions.
• § 135.015 — Time for filing and other procedural matters, how governed.
• § 135.020 — Credits, how applied, considered overpayment, when.
• § 135.025 — Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.
• § 135.030 — Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility.
• § 135.035 — Claims for calendar year 1975 and later affected.
• § 135.090 — Income tax credit for surviving spouses of public safety officers — sunset provision.
• § 135.096 — Long-term care insurance tax deduction, amount.
• § 135.100 — Definitions.
• § 135.110 — Tax credit for new or expanded business facility — computation — maximum years and amount allowed — no credit allowed a public utility and certain businesses — definitions.
• § 135.1125 — Definitions — tax credit, amount — application — rulemaking authority — sunset provision.
• § 135.115 — Vesting of tax credits, when — waiver, applicable when.
• § 135.1150 — Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority.
• § 135.1180 — Citation of law — definitions — tax credit, amount, procedure — rulemaking authority.
• § 135.120 — Deferment of tax credit — election — notice.
• § 135.130 — Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit.
• § 135.140 — Termination and resumption of operation of business — consent of director required for claim of credit.
• § 135.150 — Rules, promulgation duties — certification of applications for tax credit — application requesting credit granted when — denial, protest procedure — review by administrative hearing commission authorized.
• § 135.155 — Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.
• § 135.1610 — Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision.
• § 135.1670 — Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date.
• § 135.200 — Definitions.
• § 135.204 — Contingent effective date for certain sections.
• § 135.205 — Requirements to qualify as enterprise zone.
• § 135.206 — Counties, certain third class counties to have one enterprise zone designated, requirements.
• § 135.207 — Satellite zones may be established in certain cities or villages, requirements.
• § 135.208 — Additional enterprise zones to be designated, certain third class counties, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of Portageville, the city of Lamar, requirements.
• § 135.209 — Satellite enterprise zone may be established, city of Independence.
• § 135.210 — Designation as enterprise zone, procedure — maximum number, exceptions — report required from all zones — cancellation of zone, procedure.
• § 135.212 — Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties).
• § 135.215 — Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when.
• § 135.220 — Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed.
• § 135.225 — Tax credit for new or expanded business facility, requirements — definitions — apportionment of credits — period for which tax credit granted — election to forfeit and claim tax credit under section 135.110 — vesting of credits and exemptions, when — waiver of credits and exemptions, when.
• § 135.230 — Tax credits and exemptions, maximum period granted — calculation formula — employee requirements, waived or reduced, when — motor carrier, tax credits, conditions — expansion of boundaries of enterprise zone — petition for additional period, qualifications.
• § 135.235 — Tax credit for expense of training employees — small corporations and partnerships.
• § 135.240 — Employees for which employer may claim training credit.
• § 135.245 — Income tax refund limited to taxpayer establishing new facility in enterprise zone — refund if tax credits earned exceed tax liability, when, limitations.
• § 135.247 — Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits.
• § 135.250 — Rules authorized, procedure.
• § 135.255 — Displaced enterprise zone resident assistance, when, limitations.
• § 135.256 — Enterprise zone to be established in certain cities (Rolla).
• § 135.257 — Enterprise zone to be established in city not within a county (St. Louis).
• § 135.258 — Letter of intent required, when.
• § 135.259 — Enterprise zone designated for a certain county (Wright County)
• § 135.260 — Enterprise zone designated for a certain city (Carl Junction)
• § 135.262 — Any area meeting enterprise zone requirements shall be designated as such.
• § 135.270 — Strategic initiative investment income tax refund, automobile manufacturers or assemblers.
• § 135.276 — Definitions.
• § 135.277 — Taxable income of retained business facility exempt from income taxation, amount.
• § 135.279 — Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit.
• § 135.281 — Application for income tax refund (Hazelwood Ford Plant) — approval procedures.
• § 135.283 — Program application — approval by department — executed agreement required, contents.
• § 135.284 — Contingent expiration of certain sections.
• § 135.286 — Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.
• § 135.300 — Definitions.
• § 135.305 — Eligibility — amount of tax credit.
• § 135.307 — Credit exceeding tax, not refunded, effect.
• § 135.309 — Assignment of credit, procedure.
• § 135.311 — Application, content, filed where.
• § 135.313 — Credit for charcoal producers.
• § 135.315 — Zero-cost adoption fund act — definitions — tax credit, amount — procedure — rules — sunset provision.
• § 135.326 — Definitions.
• § 135.327 — Adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when.
• § 135.329 — Credit not allowed, when.
• § 135.331 — Adopted child eighteen years of age or older, credit not allowed — exception.
• § 135.333 — Credit exceeding tax due or applied for, refundable, when — effect of assignment, transfer or sale of tax credit.
• § 135.335 — Credit reduced, amount, when.
• § 135.337 — Credit not to be considered for adoption subsidy.
• § 135.339 — Rules authorized, procedure.
• § 135.341 — Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision.
• § 135.350 — Definitions.
• § 135.352 — Taxpayer owning interest in qualified project shall be allowed a state tax credit, how determined, cap — carry-back and carry-forward of credit authorized — rules promulgation and procedure.
• § 135.355 — Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount.
• § 135.357 — Capital gain exclusion, when.
• § 135.359 — Rules authorized, procedure.
• § 135.361 — Rules, effective, when — rules invalid and void, when.
• § 135.362 — Eligibility statement, low-income housing credit, not applicable, when.
• § 135.363 — Sale, assignment, transfer of tax credits allowed, when — statement required, submission to director — rules.
• § 135.400 — Definitions.
• § 135.401 — Community development fund, creation, administration by department of economic development, expenditures.
• § 135.403 — Tax credit for qualified investment in Missouri small businesses and qualified investors in community banks or community development corporations — credit evidenced by certificate, limitation of amount of investment eligible for tax credit.
• § 135.405 — Total tax credit minimum — maximum — not to limit other investments.
• § 135.408 — Qualified investment in a small business, requirements — to be eligible for tax credit — required purposes for investments.
• § 135.411 — Investment to remain in business for five years — failure to comply, repayment of tax credit.
• § 135.414 — Requirements for business to be eligible for tax credit investments — ineligible persons or entities.
• § 135.416 — Investment percentage required to be spent in Missouri.
• § 135.420 — Director of department of economic development, duties, certificate of tax credit — procedure to request.
• § 135.423 — Revocation of tax credit, grounds for — procedures.
• § 135.426 — Unused balance of tax credit — director to issue a new certificate for unused balance.
• § 135.429 — Penalties and procedural matters how determined.
• § 135.430 — Department of social services, rulemaking authority.
• § 135.432 — Rulemaking authority, procedure.
• § 135.445 — Presidential disaster declaration — tax credit for insurance deductible on homestead — definitions — amount, procedure — rules.
• § 135.457 — Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date.
• § 135.460 — Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits.
• § 135.475 — Rebuilding communities and neighborhood preservation act cited.
• § 135.478 — Definitions.
• § 135.481 — Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications.
• § 135.484 — Limitation on available tax credits, allocation of available credits.
• § 135.487 — Procedure for application for tax credit — department of economic development may cooperate with political subdivisions to determine eligibility — department to conduct annual program evaluation.
• § 135.490 — Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit.
• § 135.500 — Title of law — definitions.
• § 135.503 — Amount of credit, how calculated, reduction — insurance companies not required to pay retaliatory tax, when — carry forward — limitation on amounts of certified capital, allocation of certified capital — notification of limitation.
• § 135.505 — Funding period.
• § 135.508 — Certification of profit or not-for-profit entities — limitation on insurance companies, management or direction of certified capital company — seventy-five days to issue or refuse certification — responsibility for administration of tax credits — rulemaking authority.
• § 135.516 — Schedule of qualified investments — qualified distributions, when, requirements — qualified investment cost limit — company documents as closed records, when — company report to department of economic development.
• § 135.517 — Qualified investments, requirements.
• § 135.520 — Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, decertification.
• § 135.523 — Certification revocation, application misrepresentations.
• § 135.526 — Registration of investments.
• § 135.529 — Sale or transfer of credit — rulemaking authority — administrative review.
• § 135.530 — Distressed community defined.
• § 135.535 — Tax credit for relocating a business to a distressed community, approval by department of economic development, application — employees eligible to receive credit — credit for expenditures on equipment — transfer of certificate of credit — maximum amount allowed, credit carried over — limitations — tax credit for existing business in a distressed community which hires new employees, conditions and types of businesses eligible.
• § 135.545 — Tax credit for investing in the transportation development of a distressed community — approval of investment by economic development, credit carried forward, transfer of certificate of credit, maximum amount allowed.
• § 135.546 — Tax credits for investing in the transportation development of a distressed community prohibited, when.
• § 135.550 — Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date.
• § 135.562 — Principal dwellings, tax credit for renovations for disability access.
• § 135.600 — Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date.
• § 135.621 — Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision.
• § 135.630 — Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality.
• § 135.647 — Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision.
• § 135.679 — Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
• § 135.680 — Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision.
• § 135.682 — Letter rulings to be issued, procedure — letter rulings closed records.
• § 135.686 — Citation — definitions — tax credit, amount, claim procedure — rulemaking authority.
• § 135.690 — Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules.
• § 135.700 — Tax credit for grape and wine producers.
• § 135.710 — Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision.
• § 135.712 — Citation of law — definitions.
• § 135.713 — Educational assistance organization contribution tax credit — amount, procedure — effective, when.
• § 135.714 — Educational assistance organization duties — annual audit — duties of state treasurer — information to be posted on state treasurer's website.
• § 135.715 — Tax credit, cumulative amount — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition.
• § 135.716 — Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys.
• § 135.719 — Rulemaking authority.
• § 135.750 — Tax credit for qualified motion media production projects (Show MO Act) — definitions — application — cap — transfer of credits — rulemaking — sunset provision — contingent termination date.
• § 135.753 — Entertainment industry jobs act, tax credit — definitions — amount — transfer of credits — conditions and limitations — cap — rulemaking — sunset provision — contingent termination date.
• § 135.766 — Tax credit for guaranty fee paid by small businesses, when.
• § 135.772 — High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision.
• § 135.775 — Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision.
• § 135.778 — Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision.
• § 135.800 — Citation — definitions.
• § 135.802 — Information required to be submitted with tax credit applications — certain information required for specific tax credits — rulemaking authority — requirements to apply to certain recipients, when — duties of agencies.
• § 135.803 — Ineligibility based on conflict of interest, when.
• § 135.805 — Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available for review — effective date — names of recipients to be made public.
• § 135.810 — Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority.
• § 135.815 — Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of.
• § 135.825 — Tracking system for tax credits required — exception — rulemaking authority.
• § 135.830 — Tax credit accountability act of 2004 to be in addition to existing tax laws.
• § 135.950 — Definitions.
• § 135.953 — Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria.
• § 135.957 — Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.
• § 135.960 — Public hearing required — ordinance requirements — expiration date — annual report.
• § 135.963 — Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor's duties.
• § 135.967 — Tax credit allowed, duration — prohibition on receiving other tax credits — limitations on issuance of tax credits — cap — eligibility of certain expansions — employee calculations — computation of credit — flow-through tax treatments — credits may be claimed, when — certificates — refunds — verification procedures.
• § 135.968 — Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure.
• § 135.970 — Rulemaking authority.
• § 135.973 — Eligibility of existing enterprise zones.
• § 135.980 — No restriction by ballot permitted for certain businesses with NAIC code — expiration date.
• § 136.010 — Division to collect all state revenues, exceptions, report.
• § 136.030 — Duties of director of revenue.
• § 136.035 — Director to refund taxes, when — claim to be filed within two years of date of payment.
• § 136.040 — Director to appoint assistants — bonds.
• § 136.050 — Employees assigned to work in other departments.
• § 136.055 — Agent to collect motor vehicle taxes and issue licenses — awarding of fee offices — fees — audit of records, when.
• § 136.060 — Deputization of employees in other state departments — bonds.
• § 136.070 — Access to all records.
• § 136.073 — Sales and use taxes, reciprocal agreements authorized — records furnished to other taxing authorities, when.
• § 136.076 — Examination of taxpayer's books and records, no contract for general revenue or special revenue funds to be expended, when — effect of such contract — tax, defined — exceptions to applicability of section.
• § 136.080 — Power to administer oaths.
• § 136.090 — Issue subpoenas — fees and mileage of witnesses.
• § 136.100 — Testimony — witnesses — subpoenas.
• § 136.105 — Fees to be deposited in state treasury.
• § 136.110 — Moneys received — record — deposit — audit of director's books — promptly defined.
• § 136.120 — Powers of director to prescribe rules and regulations.
• § 136.130 — Monthly reports.
• § 136.140 — Accounting systems — approval by director.
• § 136.145 — Certain fees and receipts shown separately.
• § 136.150 — Attorney general and prosecutors to provide assistance — collection fee on recoveries by prosecutors, deposit — distribution.
• § 136.160 — Accounts and vouchers to be exhibited, when.
• § 136.170 — Delinquent accounts — penalty.
• § 136.180 — Issuance of distress warrant — failure — penalty.
• § 136.190 — Form of distress warrant.
• § 136.200 — Duty of sheriff.
• § 136.210 — Sale of property distrained.
• § 136.220 — Violation by sheriff.
• § 136.230 — Fees for collection by distress warrant — exceptions.
• § 136.240 — Report of delinquents to general assembly.
• § 136.245 — Legal counsel for director of revenue before administrative hearing commission.
• § 136.255 — Period of stay or suspension not part of time limits for assessment or collection of taxes, interest or penalties.
• § 136.300 — Burden of proof in proceedings or appeal on director of revenue — when, exceptions.
• § 136.303 — Audit, supporting statement on request by taxpayer, content — innocent spouse, how determined — tax delinquency, certain federal laws to apply.
• § 136.310 — Evidence of related federal determination admissible, when.
• § 136.315 — Litigation expenses may be allowed in certain tax cases, when, definitions, procedure — award may be denied or reduced.
• § 136.352 — Amount of collections due to audit, not basis of employee performance, department of revenue.
• § 136.355 — Statement of taxpayer rights, director to compile, contents — distribution.
• § 136.357 — Postal error cause for late return, no penalty assessed.
• § 136.360 — Electronic transmission, adequate service on director, when.
• § 136.362 — Advisory opinion to director, tax liability — taxpayer may obtain.
• § 136.365 — Appeal, taxpayer's right to, notice to be given, when.
• § 136.370 — Employee error, cause of late return — no penalty to taxpayer, when.
• § 136.375 — Fair and consistent application of Missouri tax laws.
• § 136.380 — Identification number of department employee provided to taxpayer, when.
• § 136.400 — Excess revenue, certification.
• § 136.405 — Annual return defined — the filing of amended return after certain date not to be included.
• § 136.450 — Study commission established, members, vacancies, meetings — duties and authority of commission — interim reports — termination date.
• § 137.010 — Definitions.
• § 137.015 — Classification of property.
• § 137.016 — Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
• § 137.017 — Agricultural and horticultural property, how assessed.
• § 137.018 — Certain merchandise exempt from ad valorem taxes.
• § 137.021 — Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
• § 137.022 — Private car company, defined — subject to assessment and taxation, manner.
• § 137.023 — Rules and regulations — promulgation, procedure.
• § 137.030 — Levy for library purposes.
• § 137.035 — What taxes to be assessed, levied, and collected in counties.
• § 137.037 — Levy to pay cost of property reevaluation — election — form of ballot.
• § 137.040 — Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
• § 137.045 — Assessment, levy, and collection not to be made except as provided — penalty.
• § 137.055 — County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
• § 137.060 — Action of county commission to be entered of record.
• § 137.065 — Limit of county taxes — increase, election, ballot — reduction not necessary, when.
• § 137.070 — Apportionment in counties having township organization.
• § 137.072 — School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
• § 137.073 — Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties.
• § 137.074 — Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.
• § 137.075 — What property liable for taxes.
• § 137.076 — Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.
• § 137.078 — Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.
• § 137.079 — Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
• § 137.080 — Annual assessment date — subclasses of tangible personal property.
• § 137.081 — New political subdivisions, assessment, effective when.
• § 137.082 — New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.
• § 137.083 — Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
• § 137.085 — Government lands become taxable, when — state lien on real property, extent of.
• § 137.090 — Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.
• § 137.092 — Rental or leasing facilities to submit lessee lists.
• § 137.095 — Corporate property, where taxed — tractors and trailers.
• § 137.098 — College fraternity and sorority real property, how assessed.
• § 137.100 — Certain property exempt from taxes.
• § 137.1000 — Title, effective date.
• § 137.1003 — Definitions.
• § 137.1006 — Powers of commission.
• § 137.1009 — Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when.
• § 137.101 — Charitable organizations, exemption from property taxes — assessor's duties.
• § 137.1012 — Aggregate valuation of distributable freight line company property by the commission — procedure.
• § 137.1015 — Review of original assessment, when — procedures.
• § 137.1018 — Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision.
• § 137.1021 — Deposit of taxes collected into county private car tax trust fund — apportionment to counties.
• § 137.1024 — Director to notify attorney general of failure to pay taxes due.
• § 137.1027 — Attorney general to institute a suit, when — property subject to seizure, when.
• § 137.1030 — Contingent procedures for freight line company taxes, effective when.
• § 137.1040 — Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government).
• § 137.1050 — Homestead property tax credit, persons 62 or older — definitions — credit amount — ordinance or referendum, ballot language — application of credit to tax liability — notification to political subdivisions.
• § 137.1055 — Homestead property tax credit, certain counties — definitions — credit amount — notification.
• § 137.110 — Assessment blanks, books and supplies, furnished, when.
• § 137.112 — Deferred maintenance, defined.
• § 137.113 — Scope of sections.
• § 137.114 — Assessment of deferred maintenance improvements postponed — eligibility requirements.
• § 137.115 — Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.
• § 137.116 — Department of revenue to furnish lists of motor vehicles.
• § 137.117 — Recorder to furnish list of real estate transfers (third and fourth class counties).
• § 137.119 — Filing of subdivision plat not to affect classification or increase appraised value — exception.
• § 137.120 — Property list, contents.
• § 137.122 — Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
• § 137.123 — Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.
• § 137.125 — Procedure in case of absence from property and of death.
• § 137.130 — Assessor to make physical inspection, when — assessment.
• § 137.135 — Duplicate list to be left if made during absence of owner.
• § 137.150 — Assessor and other officers to administer oaths — failure of assessor — penalty.
• § 137.155 — Form of oath — refusal to make oath — penalty.
• § 137.160 — Assessment of discovered real property — notice to state tax commission.
• § 137.165 — Procedure of assessing real estate omitted from tax books.
• § 137.170 — Each tract of land charged with its own taxes — notice to owner.
• § 137.175 — Failure to assess taxable property — method of subsequent assessments.
• § 137.177 — Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.
• § 137.180 — Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents.
• § 137.185 — Tracts less than one-sixteenth of a section.
• § 137.190 — Penalty for violation of section 137.185.
• § 137.195 — County commissions to procure plats from United States land office.
• § 137.200 — Plats or maps lost — duty of county commissions.
• § 137.205 — Assessor to have free access to plats and maps — board to compare — omissions.
• § 137.210 — Assessor to examine and compare lists — assessor's book.
• § 137.215 — Books to be divided into two parts — land list and personal property list — method of making list.
• § 137.220 — Assessor to prepare plats to all tracts and lots.
• § 137.225 — Assessor to be provided with real estate book and personal assessment book.
• § 137.230 — When section 137.225 does not apply.
• § 137.235 — Assessor's books to have three columns for values — extension of taxes.
• § 137.237 — Tax-exempt properties, assessor to compile list for state tax commission.
• § 137.240 — County commissions to furnish additional books when necessary.
• § 137.243 — Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.
• § 137.245 — Assessor to prepare and return assessor's book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when.
• § 137.250 — List lost or destroyed — new assessment to be made.
• § 137.260 — County clerk to correct tax book.
• § 137.265 — Assessment not illegal because of informality in making.
• § 137.270 — County commission to hear and determine erroneous assessments.
• § 137.275 — Appeals to county board of equalization — lodged where.
• § 137.280 — Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice.
• § 137.285 — Double assessment for making fraudulent list.
• § 137.290 — Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.
• § 137.295 — Clerk to make statement.
• § 137.298 — Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill.
• § 137.300 — Supplemental tax book.
• § 137.305 — Supplemental tax book same validity and force.
• § 137.320 — Penalty for clerk's neglect or refusal — evidence.
• § 137.335 — Blanks for assessment to be designed by state tax commission — time of making assessment.
• § 137.340 — Taxpayer to file return listing all tangible personal property.
• § 137.345 — Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis.
• § 137.350 — Assessment of estates — duty of guardian.
• § 137.355 — Notice of increased assessment of listed property — notice to owners, when, contents.
• § 137.360 — Form of oath — penalty for refusal — lists filed with county clerk.
• § 137.375 — Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.
• § 137.380 — Procedure when assessor's lists cannot be included in one book.
• § 137.385 — Appeal from assessment — form — time for filing.
• § 137.390 — County commission to determine tax rate.
• § 137.392 — Clerk to deliver tax books to collector, when — extension of time.
• § 137.395 — County commission to establish system of bookkeeping.
• § 137.400 — County reimbursed for abstract furnished to any city, town or village.
• § 137.405 — Certain sections not applicable to property assessed by state tax commission.
• § 137.410 — Inconsistent laws not applicable.
• § 137.415 — County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty.
• § 137.420 — False certification a misdemeanor.
• § 137.425 — Tax levy, how made in counties with township organization — assessment book, how prepared.
• § 137.435 — Real property assessed, how and where.
• § 137.440 — Assessment of real and tangible property.
• § 137.445 — Assessor's books — how made.
• § 137.450 — Assessment lists to be filed with county clerk.
• § 137.465 — County clerk to submit lists of property — abstracts of all real property.
• § 137.470 — County clerk to estimate state, county, township, school, bridge and other tax.
• § 137.475 — County clerk to deliver assessment roll to collector.
• § 137.480 — State tax commission to instruct and advise county clerks.
• § 137.485 — Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
• § 137.490 — Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.
• § 137.495 — Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.
• § 137.500 — Assessment blanks, distribution, how signed — penalty.
• § 137.505 — Failure to file return — duty of assessor.
• § 137.510 — Assessor's books — method of preparation — date to be completed.
• § 137.512 — Notice as to time and place of inspection of assessment records.
• § 137.515 — Assessor to make abstract of books, when — copies certified.
• § 137.520 — Assessor to extend book — make tax bills.
• § 137.525 — Duties of city comptroller.
• § 137.535 — Assessor to make daily record of transfers of property.
• § 137.540 — False returns — board of equalization notified — duties of board.
• § 137.545 — False returns — penalty.
• § 137.550 — Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
• § 137.554 — Portion of tax expended on city streets, city to designate where and how spent.
• § 137.555 — Special road and bridge tax, how levied, collected and disbursed.
• § 137.556 — One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.
• § 137.557 — Establishment of county-urban road systems — portion of special road and bridge tax may be expended on system roads — advisory board (Kansas City urban area).
• § 137.558 — County-urban road system — refunds to cities — county-arterial roads (St. Louis County).
• § 137.559 — Portion of road bond construction fund may be expended on system roads.
• § 137.560 — Special road and bridge fund to be a separate fund on all accounting statements of county.
• § 137.565 — Election for tax — petition — duty of county commission.
• § 137.570 — Form of ballot.
• § 137.575 — County commission to make levy — how collected.
• § 137.580 — County commission to refund special road and bridge tax to incorporated city, town or village.
• § 137.585 — Township special road and bridge tax, how levied, collected and disbursed.
• § 137.590 — Such funds to be shown as separate items.
• § 137.595 — Taxes — how collected — how kept.
• § 137.600 — Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
• § 137.715 — Clerks and deputies, appointment, compensation, how paid.
• § 137.720 — Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties).
• § 137.721 — Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
• § 137.722 — Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
• § 137.725 — Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
• § 137.750 — Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses.
• § 137.900 — Definitions.
• § 137.910 — Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
• § 137.920 — Warehouse duty to keep records of in-transit property, in-transit defined.
• § 137.930 — Forms for no-situs, tax exemptions, procedure.
• § 137.940 — Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
• § 137.950 — Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
• § 137.960 — False statements to assessors — penalty.
• § 137.975 — Annual reports to be filed, form, content.
• § 137.977 — Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
• § 137.979 — Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.
• § 137.981 — Administrative and judicial review procedure authorized for private car companies.
• § 137.983 — Private car companies not subject to ad valorem taxation, when.
• § 137.985 — Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.
• § 138.010 — Membership of county board of equalization — annual meetings.
• § 138.011 — Board of equalization members, restriction on being certain local officials or school board members (charter counties).
• § 138.015 — Representation of constitutional charter cities under 300,000 on board — compensation.
• § 138.020 — Members of board not to receive additional compensation, exception — compensation of county surveyor.
• § 138.030 — Oath of members — powers and duties.
• § 138.040 — Power to send for persons and papers — quorum.
• § 138.050 — Rules to be observed.
• § 138.060 — Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments.
• § 138.070 — Assessment of property omitted from assessor's books — notice — hearings.
• § 138.080 — Adjustment of tax books.
• § 138.085 — County board of equalization, certain first and second class counties.
• § 138.090 — Meetings of board (first class counties).
• § 138.100 — Rules — hearings (first classification counties).
• § 138.110 — Complaints to be filed with state tax commission, when (first class counties).
• § 138.120 — Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties).
• § 138.130 — Extension of taxes — delivery of books (first class counties).
• § 138.135 — Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County).
• § 138.140 — Board of equalization — members — oath — compensation — vacancies, how filled.
• § 138.150 — Powers and duties — notice of increase.
• § 138.170 — Length and period of meetings — subpoena witnesses — hearings.
• § 138.180 — Appeal to board of equalization, how taken.
• § 138.190 — Creation of state tax commission — term of office.
• § 138.200 — Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited.
• § 138.220 — Bond — amount.
• § 138.230 — Compensation and expenses.
• § 138.235 — Commission to conduct seminars — investigate leasing companies — compensation for extra duties.
• § 138.240 — Quorums — hearings — decisions.
• § 138.250 — Location of office.
• § 138.260 — Secretary, appointment, duties — compensation, how set.
• § 138.280 — Employment of clerical help.
• § 138.290 — Agents, appointed, when — compensation, how provided.
• § 138.300 — Powers of agents.
• § 138.310 — Agent to conduct investigations — advisory recommendations.
• § 138.320 — Forms and instructions.
• § 138.330 — Seal for commission — attestation of records — evidence — custodian of seal.
• § 138.340 — Commission cannot fix rate of levy.
• § 138.350 — Public meetings — access to records — certification of documents.
• § 138.360 — Issuance of subpoenas — fees — costs.
• § 138.370 — Examination of witnesses and books.
• § 138.380 — Duties and powers of commission.
• § 138.390 — To classify and equalize property.
• § 138.400 — Certification of valuation changes — adjustments.
• § 138.410 — General supervision — attorney general and prosecuting attorney to assist in enforcement.
• § 138.415 — Official visits to counties.
• § 138.420 — Power of original assessment — notification — modification of decision.
• § 138.430 — Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when.
• § 138.431 — Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how.
• § 138.432 — Decisions and orders of hearing officers, appeal of, procedure — when deemed final.
• § 138.433 — Pleadings, when deemed filed.
• § 138.434 — Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
• § 138.435 — Office of state ombudsman for property assessment and taxation established — administration, duties, authority.
• § 138.440 — Annual report — content — compensation for extra duties.
• § 138.445 — Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.
• § 138.450 — Annual meeting of assessors — expenses — warrant in payment.
• § 138.460 — Inspection of assessment rolls — assessment of property omitted from rolls — notice given.
• § 138.470 — Hearing — correction of books — compensation of assessor — court review — commission assessment final.
• § 138.480 — Papers may be destroyed, when.
• § 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 authorities, when.
• § 139.040 — Acceptable medium of exchange in payment of taxes.
• § 139.050 — Taxes payable in installments — exemption for property taxes paid by financial institutions.
• § 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.
• § 139.053 — Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.
• § 139.055 — Tax paid by credit card or electronic transfer — fee.
• § 139.060 — Nonresidents to be furnished statement.
• § 139.070 — Mortgagee or other lienholders — payment of taxes.
• § 139.080 — Payment of taxes on part of land — duty of collector — notice and protest.
• § 139.090 — Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
• § 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.
• § 139.110 — Attachment of tax lien to insurance — waive lien — claims.
• § 139.120 — Seizure and sale of personal property — duty of sheriff.
• § 139.130 — Cost of levy to be taxed — collector may levy, when — fees.
• § 139.140 — Delivery of personal delinquent list to successor.
• § 139.150 — Duplicate receipts — exceptions.
• § 139.160 — Return of delinquent lists — settlement — inspection of lists by commission.
• § 139.170 — Special term of commission for settlement, when.
• § 139.180 — No additional delinquent lists.
• § 139.190 — Examination by commission — settlement on record — report to director.
• § 139.200 — Collector may be attached, when.
• § 139.210 — Monthly statements and payments.
• § 139.220 — Payment into county treasury — duplicate receipts.
• § 139.230 — Remittance to director of revenue — receipt — penalty for failure.
• § 139.235 — Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.
• § 139.240 — Disposition of moneys — St. Louis.
• § 139.250 — Failure to make payment — forfeiture — proceedings against defaulting collector.
• § 139.270 — Refusal to pay — forfeiture — distress warrant.
• § 139.280 — Penalty for erroneously reporting lands delinquent.
• § 139.290 — Illegal levy — refund.
• § 139.300 — Individual liability of officers — failure to perform duty, penalty.
• § 139.320 — Taxes — collection and payment into county treasury (township organization counties).
• § 139.330 — What authorization by warrant.
• § 139.340 — Notification by clerk to treasurer — completion of books.
• § 139.350 — Collection of taxes — procedure.
• § 139.360 — Levy and sale of goods under distraint.
• § 139.370 — Sale under distraint — procedure.
• § 139.380 — Sale under distraint — surplus.
• § 139.390 — Removal from township — levy and collection of taxes.
• § 139.400 — Abatement on tax list — procedure.
• § 139.410 — Surplus tax money, how held.
• § 139.420 — Collector-treasurer — final settlement of accounts.
• § 139.430 — Collector-treasurer — monthly statements — disposition of collected moneys.
• § 139.440 — Collector-treasurer — default, penalties — certified copy of statement.
• § 139.450 — Collector-treasurer — statements.
• § 139.460 — Collector-treasurer — school taxes, collection — apportioned and kept — school districts.
• § 139.600 — Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.
• § 14.010 — Notices of federal tax liens, filing — other federal liens on real property, filing.
• § 14.020 — Notices to be entered in federal tax lien index.
• § 14.030 — Certificate of discharge to be filed with notice.
• § 14.040 — Compensation for filing and indexing.
• § 14.050 — Sections 14.010 to 14.050 passed to conform to section 3186, Revised Statutes of United States.
• § 14.060 — Collectors of United States revenue may sue, where and with what effect.
• § 14.070 — Venue of actions for federal taxes or penalties.
• § 140.010 — County collector — enforcement of state's lien — alternative, partial opt-in county.
• § 140.030 — Collector to make delinquent lists.
• § 140.040 — Correction of delinquent lists by county commission — certified to whom.
• § 140.050 — Clerk to make back tax book — delivery to collector, collection — correction of omissions.
• § 140.060 — Back tax book — contents — interest.
• § 140.070 — Delinquent real estate taxes extended into back tax book.
• § 140.080 — County clerk and collector, comparison of lists — clerk's certification.
• § 140.090 — Back tax book to be in alphabetical order.
• § 140.100 — Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City.
• § 140.1000 — Limitation on board members and agency employees — violation, penalty — conflicts of interest rules.
• § 140.1003 — Agency to have complete control of property.
• § 140.1009 — Quiet title action permitted, procedure.
• § 140.1012 — Dissolution of agency, procedure.
• § 140.1015 — Eminent domain, agency not authorized to exercise — no power to tax.
• § 140.110 — Collection of back taxes, payments applied, how, exceptions — removal of lien.
• § 140.115 — Lien prohibited on property in back tax book, when.
• § 140.120 — May compromise back taxes.
• § 140.130 — Examination of back tax books by board of equalization.
• § 140.140 — Collector — reports.
• § 140.150 — Lands, lots, mineral rights, and royalty interests subject to sale, when.
• § 140.160 — Limitation of actions, exceptions — county auditor to annually audit.
• § 140.170 — County collector to publish delinquent land list — contents — site of sale — expenses — publisher's affidavit to be recorded — exception for certain property, contents of list.
• § 140.180 — Lawful abbreviations.
• § 140.190 — Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph.
• § 140.195 — Entry on property not trespass, when.
• § 140.220 — County clerk to act as clerk of sale — fee.
• § 140.230 — Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims.
• § 140.240 — Second offering of delinquent lands and lots.
• § 140.250 — Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed.
• § 140.260 — Purchase by county or city, when — procedure.
• § 140.270 — Appointment of substitute or successor trustee — when and by whom.
• § 140.280 — Payment of total amount by purchaser — penalty for failure.
• § 140.290 — Certificate of purchase — contents — fee — nonresidents.
• § 140.300 — Collector, written guaranty — action on — damages.
• § 140.310 — Possession by purchaser, when — rents — rights of occupant and purchaser.
• § 140.320 — Payment of taxes by purchaser — forfeiture.
• § 140.330 — Suit to quiet title — duty of court where title invalid.
• § 140.340 — Redemption, when — manner.
• § 140.350 — Redemption by minors and incapacitated or disabled persons, when.
• § 140.360 — Redemption — compensation for improvements — limitations.
• § 140.370 — Redemption — record of sale.
• § 140.380 — Redemption by drainage, levee or improvement district — procedure.
• § 140.405 — Purchaser of property at delinquent land tax auction, deed issued to, when — notice of right of redemption — redemption of property first, when — loss of interest, when — notice, authorized manner.
• § 140.410 — Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when.
• § 140.420 — Deed to purchaser if unredeemed.
• § 140.430 — Deed to heirs in case of purchaser's death.
• § 140.440 — Payment of taxes by holder of purchase certificate — subsequent certificate.
• § 140.450 — Cancellation and filing of certificate — proof of loss.
• § 140.460 — Execution of conveyance — form.
• § 140.470 — Variations from form.
• § 140.480 — Record of land sold kept by collector.
• § 140.490 — Action by damaged party against collector.
• § 140.500 — Mistake in name not to invalidate sale.
• § 140.510 — Form not to affect validity — presumption of validity.
• § 140.520 — Irregularity and omissions not to invalidate proceedings.
• § 140.530 — Invalidity of sale, when.
• § 140.540 — Invalidity of sale — refund of purchase money — tolling of statute.
• § 140.550 — Transfer of lien in case of invalid deed.
• § 140.560 — Release of lien by holder upon payment.
• § 140.570 — Lien in full force in certain cases when conveyance is invalid.
• § 140.580 — Action for the recovery of possession.
• § 140.590 — Suits against purchaser of tax lands to be brought within three years.
• § 140.600 — Suit to set aside tax deeds — actual tender not necessary.
• § 140.610 — Proof by claimant of invalidity of sale.
• § 140.620 — County records, prima facie evidence — moneys paid to successor.
• § 140.630 — Defendant may make claim for taxes paid — not to affect other defenses.
• § 140.640 — Personal judgments not authorized.
• § 140.665 — Law applies to counties and cities and certain officers.
• § 140.670 — City delinquent taxes, when returned — duties of collector.
• § 140.680 — Power to collect such taxes.
• § 140.690 — Such taxes a lien.
• § 140.710 — To be embodied in list with state and county taxes.
• § 140.720 — Collector to furnish statement to city — fees.
• § 140.722 — Conveyances subject to covenants and easements.
• § 140.730 — Procedure for collection of personal taxes.
• § 140.740 — Notification to delinquent taxpayer — fee.
• § 140.750 — Commission allowed on collection of revenue.
• § 140.850 — Contracts with private attorneys or collection agencies for assistance.
• § 140.855 — Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request.
• § 140.980 — Citation of law — definitions.
• § 140.981 — Land bank agency authorized, purpose — public body corporate and politic.
• § 140.982 — Organization, duties, and powers.
• § 140.983 — Powers of land bank agency.
• § 140.984 — Agency income to be tax exempt — acquisition of property, requirements.
• § 140.985 — Real property to be held in agency name — public inspection of inventory — transfer of property, requirements — proceeds of sales, use of.
• § 140.986 — Productive use of property, time period to show — extension, when — public sale, when.
• § 140.987 — Sale of property, buyer restrictions — contract for improvements, when — breach remedies.
• § 140.988 — Funding sources for agency — property taxes, distribution by county collector to agency after sale of property — fee for delinquent tax collection.
• § 140.991 — Annual audit, when — performance audit, when.

…and 25,199 more sections (see the sitemap or search in the app).

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