- 1. Every county collector and ex officio county collector, except in the city of St. Louis, shall, on or before the fifth day of each month, file with the county clerk a detailed statement, verified by affidavit of all state, county, school, road and municipal taxes, and of all licenses by him collected during the preceding month, and shall, except for tax payments made pursuant to section 139.053, on or before the fifteenth day of the month, pay the same, less his commissions, into the county treasuries and to the director of revenue.
- 2. It shall be the duty of the county clerk, and he is hereby required, to forward immediately a certified copy of such detailed statement to the director of revenue, who shall keep an account of the state 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