Liens for unpaid sales tax – § 144.380
- sales tax
- use tax
- credit for tax paid to other state
- facts can effect the application of sales tax
- sales tax liens
- "nexus" and requirement for a seller to collect remote state's tax
- Streamlined Sales Tax Project
- personal liability of officers etc. for sales tax not paid by entity
- requirement for buyer to withhold sales tax in purchasing a business
There is a lien for unpaid sales tax after a final assessment. The director may file a certificate of lien in the recorder's office of any county in which the delinquent taxpayer resides, owns property or has a place of business. The lien attaches to taxpayer's real or personal property or interest in real or personal property after the filing. It is a "general tax lien" and does not name specific property (such as the legal description in a deed of trust) and the only identification is taxpayer's name and tax identification number.
The director must notify the taxpayer by first class mail postage prepaid within 20 days after filing such certificate.
Unless released or discharged, the lien expires 10 years after filing. Within the 10 years, the director may refile the lien for a second 10 years (20 years total). A lien may only be refiled once.
The director may also file a lien in the office of the clerk of the circuit court of any county in which the taxpayer resides, has a place of business, or owns property, for entry in the record for judgments and decrees. If the taxpayer does not reside, have a place of business or own property in Missouri, the director may file a certificate of delinquency in the office of the clerk of the circuit court of Cole County. The lien has the full force and effect of a default judgment of the circuit court until satisfied. Execution shall issue at the director's request. No exemption is allowed from the levy of an execution.