Taxes and penalties shall be first lien.

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Corporation Franchise Tax
  5. Taxes and penalties shall be first lien.

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Effective - 28 Aug 1943

147.090. Taxes and penalties shall be first lien. — The taxes and penalties to be paid by the provisions of this chapter shall be a first lien on all property and assets of the corporation within this state.

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(RSMo 1939 § 5119, A.L. 1943 p. 410 § 141)

Prior revisions: 1929 § 4647; 1919 § 9842


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