139.040. Acceptable medium of exchange in payment of taxes. - Missouri Statutes

Acceptable medium of exchange in payment of taxes.

139.040. A county or city collector, or other collection authoritycharged with the duty of tax or license collection is authorized but notobligated to accept cash, personal check, business check, money order,credit card, or electronic transfers of funds for any tax or licensepayable to the county. The collection authority may refuse to accept anymedium of exchange at the discretion of the collection authority. Refusalby the collection authority to accept alternative means of payment beyondthose approved by the collection authority shall not relieve an obligor ofthe obligor's tax or license obligation nor shall it delay the levy ofinterest and penalty on any overdue unpaid tax or license obligationpending submission of a form or payment approved by the collectionauthority.

(RSMo 1939 § 11082, A.L. 1945 p. 1820, A.L. 1959 H.B. 106, A.L. 2005 H.B. 58 merged with S.B. 210)

Prior revisions: 1929 § 9911; 1919 § 12903; 1909 § 11457