139.100. Collection of penalty for delinquent taxes--settlement--penalty for violation--payment of taxes by mail deemed paid, when. - Missouri Statutes

Collection of penalty for delinquent taxes--settlement--penalty forviolation--payment of taxes by mail deemed paid, when.

139.100. 1. If any taxpayer shall fail or neglect to pay tothe collector his taxes at the time required by law, then itshall be the duty of the collector, after the first day ofJanuary then next ensuing, to collect and account for, as othertaxes, an additional tax, as penalty, the amount provided for insection 140.100, RSMo.

2. Collectors shall, on the day of their annual settlementwith the county governing body, file with governing body astatement, under oath, of the amount so received, and from whomreceived, and settle with the governing body therefor; but,interest shall not be chargeable against persons who are absentfrom their homes, and engaged in the military service of thisstate or of the United States. The provisions of this sectionshall apply to the city of St. Louis, so far as the same relatesto the addition of such interest, which, in such city, shall becollected and accounted for by the collector as other taxes, forwhich he shall receive no compensation.

3. Whenever any collector of the revenue in the state failsor refuses to collect the penalty provided for in this section onstate and county taxes, it shall be the duty of the director ofrevenue and county clerk to charge such collectors with theamount of interest due thereon, as shown by the returns of thecounty clerk, and such collector shall be liable to the penaltiesas provided for in section 139.270.

4. For purposes of this section and other provisions of lawrelating to the timely payment of taxes due on any real orpersonal property, payments for taxes due on any real or personalproperty which are delivered by United States mail to thecollector, the collector's office, or other officer or officedesignated by the county or city to receive such payments, of theappropriate county or city, shall be deemed paid as of thepostmark date stamped on the envelope or other cover in whichsuch payment is mailed. In the event any payment of taxes due issent by registered or certified mail, the date of registration orcertification shall be deemed the postmark date. No additionaltax or penalty shall be imposed under this section on anytaxpayer whose payment is delivered by United States mail, if thepostmark date stamped on the envelope or other cover containingsuch payment falls within the prescribed period or on or beforethe prescribed date, including any extension granted, for makingthe payment or if the postmaster for the jurisdiction where thepayment was mailed verifies in writing that the payment wasdeposited in the United States mail within the prescribed periodor on or before the prescribed date, including any extensiongranted, for making the payment, and was delayed in deliverybecause of an error by the United States postal service and notbecause of an error by the taxpayer.

(RSMo 1939 § 11085, A.L. 1945 p. 1907, A.L. 1947 V. II p. 425, A.L. 1984 H.B. 1563, A.L. 1988 S.B. 431)

Prior revisions: 1929 § 9914; 1919 § 12906; 1909 § 11460

Effective 5-13-88