139.210. 1. Every county collector and ex officio county collector,except in the city of St. Louis, shall, on or before the fifth day of eachmonth, file with the county clerk a detailed statement, verified byaffidavit of all state, county, school, road and municipal taxes, and ofall licenses by him collected during the preceding month, and shall, exceptfor tax payments made pursuant to section 139.053, on or before thefifteenth day of the month, pay the same, less his commissions, into thecounty treasuries and to the director of revenue.
2. It shall be the duty of the county clerk, and he is herebyrequired, to forward immediately a certified copy of such detailedstatement to the director of revenue, who shall keep an account of thestate taxes with the collector.
(RSMo 1939 § 11098, A.L. 1945 p. 1907, A.L. 1998 H.B. 1734)Prior revisions: 1929 § 9927; 1919 § 12919; 1909 § 11473
Effective 1-1-99