Mo. Rev. Stat. » Chapter 138
Missouri Revised Statutes

Mo. Rev. Stat. § 138.320 (2026)

Forms and instructions

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  138.320.  Forms and instructions. — It shall be the duty of the state tax commission to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions for carrying this chapter into effect; and all such instructions shall be strictly complied with by the officers in the performance of their respective duties, as required by this chapter.  The state tax commission shall give its opinion and advice on all questions of doubt as to the true intent and meaning of the provisions of this chapter.

­­--------

(RSMo 1939 § 11237, A.L. 1945 p. 1823)

Prior revisions: 1929 § 10006; 1919 § 12996; 1909 § 11548

CROSS REFERENCES:

State tax commission to design and supply forms for first class counties, 137.335

State tax commission to provide forms and instructions to county clerks in township organization counties, 137.480

Notes of Decisions
Cited in 4 cases, 1993–2017 · leading case: Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).
Sort: Relevance Newest Treatment
Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017). · cites it 2× “Section 138.320 provides that “suitable forms and instructions” prepared, by .”
Union Elec. Co. v. Adams, 539 S.W.3d 779 (Mo. Ct. App. 2017). · cites it 2× “380(2), § 138.320. County assessors must strictly comply with all such instructions issued by the Commission.”
State ex rel. City of Cabool v. Texas Cnty. Bd. of Equalization, 850 S.W.2d 102 (Mo. 1993). “This recommendation was apparently given pursuant to §§ 138.320 and 138.410.1, giving the state tax commission the duty to give "its opinion and advice on all questions of doubt” regarding the equalization and review of tax assessments.”
Union Elec. Co. v. Elfrink, 544 S.W.3d 246 (Mo. Ct. App. 2017). · cites it 2× “Consistent with section 138.320, the Commission promulgated a three-page form for natural gas distribution companies to use in 2013 to report real property and tangible personal property in service as of January 1, 2013.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.