{
  "batch": "674-missouri-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r674_missouri_creator_tax_treatment_mo_statutes_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Missouri Revised Statutes: statutory code index",
      "summary": "[Unverified - being checked] Missouri statutes are published in the Revised Statutes of Missouri (RSMo) under Chapter X \"Taxation and Revenue\" (Ch. 135-155) on the official Revisor of Statutes site, including Chapter 143 (Income Tax).",
      "body": "Missouri statutes are published in the Revised Statutes of Missouri (RSMo) under Chapter X \"Taxation and Revenue\" (Ch. 135-155) on the official Revisor of Statutes site, including Chapter 143 (Income Tax).\n\nWhat Missouri Revisor of Statutes actually says:\n\n“Chapter X TAXATION AND REVENUE\n 135 Tax Relief\n 136 Collection of State Taxes\n 137 Assessment and Levy of Property Taxes\n 138 Equalization and Review of Tax Assessments\n 139 Payment and Collection of Current Taxes\n 140 Collection of Delinquent Taxes Generally\n 141 Delinquent Taxes — Certain Subdivisions\n 142 Motor Fuel Tax\n 143 Income Tax\n 144 Sales and Use Tax\n 145 Estate Tax\n 146 Intangible Personal Property Tax\n 147 Corporation Franchise Tax\n 148 Taxation of Financial Institutions\n 149 Cigarette Tax\n 150 Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes\n 151 Taxation of Railroads and Street Railroads\n 152 Private Car Tax\n 153 Taxation of Bridge, Express and Public Utility Companies\n 154 Taxation of Boats and Vessels\n 155 Taxation of Aircraft”\n\nNote: Anchor record. The Chapter X heading and the full code list 135-155 are the verbatim evidence from the official Missouri Revisor of Statutes site.",
      "source_type": "official",
      "source_link": "https://revisor.mo.gov/main/Home.aspx",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Missouri Revisor of Statutes",
      "evidence_quote": "Chapter X TAXATION AND REVENUE\n 135 Tax Relief\n 136 Collection of State Taxes\n 137 Assessment and Levy of Property Taxes\n 138 Equalization and Review of Tax Assessments\n 139 Payment and Collection of Current Taxes\n 140 Collection of Delinquent Taxes Generally\n 141 Delinquent Taxes — Certain Subdivisions\n 142 Motor Fuel Tax\n 143 Income Tax\n 144 Sales and Use Tax\n 145 Estate Tax\n 146 Intangible Personal Property Tax\n 147 Corporation Franchise Tax\n 148 Taxation of Financial Institutions\n 149 Cigarette Tax\n 150 Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes\n 151 Taxation of Railroads and Street Railroads\n 152 Private Car Tax\n 153 Taxation of Bridge, Express and Public Utility Companies\n 154 Taxation of Boats and Vessels\n 155 Taxation of Aircraft",
      "volatility": "",
      "from_batch": "674-missouri-creator-tax-treatment",
      "subject": "Missouri Revised Statutes",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-mo"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}