# Mo. Rev. Stat. § 147.090: 147.090 Taxes and penalties shall be first lien

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.090

## Section

- **Citation:** Mo. Rev. Stat. § 147.090
- **Heading:** 147.090 Taxes and penalties shall be first lien
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 147 / Section 147.090

## Text

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.

(RSMo 1939 § 5119, A.L. 1943 p. 410 § 141) Prior revisions: 1929 § 4647; 1919 § 9842

## Nearby sections

- [Mo. Rev. Stat. § 147.010 147.010 Annual franchise tax, rate — exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.010.md)
- [Mo. Rev. Stat. § 147.020 147.020 Corporation to make report to director of revenue — content — extensions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.020.md)
- [Mo. Rev. Stat. § 147.030 147.030 Payment of tax, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.030.md)
- [Mo. Rev. Stat. § 147.040 147.040 Director of revenue to determine amount — protest procedure — certificate ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.040.md)
- [Mo. Rev. Stat. § 147.050 147.050 Corporations with no shares to report to director of revenue, when, content.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.050.md)
- [Mo. Rev. Stat. § 147.090 147.090 Taxes and penalties shall be first lien.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.090.md)
- [Mo. Rev. Stat. § 147.100 147.100 Director of revenue, may request information, when — administrative hearing ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.100.md)
- [Mo. Rev. Stat. § 147.120 147.120 Director of revenue to report delinquency to attorney general and secretary ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C147_S147.090. Check the current official text before relying on it. Not legal advice.