Mo. Rev. Stat. » Chapter 144
Missouri Revised Statutes

Mo. Rev. Stat. § 144.170 (2026)

Interest on delinquent taxes

✓ current as of May 2026
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  144.170.  Interest on delinquent taxes — rate. — All taxes not paid to the director of revenue by the person required to remit the same on the date when the same becomes due and payable to the director of revenue shall bear interest at the rate determined by section 32.065 from and after such date until paid.

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(RSMo 1939 § 11430, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1972 S.B. 407, A.L. 1982 H.B. 1351, et al.)

Notes of Decisions
Cited in 6 cases, 1980–2019 · leading case: Conagra Poultry Co. v. Dir. of Revenue, 862 S.W.2d 915 (Mo. 1993).
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Conagra Poultry Co. v. Dir. of Revenue, 862 S.W.2d 915 (Mo. 1993). · cites it 4× “The AHC further held that Conagra was liable for interest pursuant to § 144.170, RSMo 1986, and for a penalty pursuant to § 144.”
Travelhost of Ozark Mountain Country v. Dir. of Revenue, 785 S.W.2d 541 (Mo. 1990). · cites it 4× “Section 144.170 mandates that taxes not paid when due “shall bear interest at the rate determined by section 32.”
Fostaire Harbor, Inc. v. Missouri Dir. of Revenue, 679 S.W.2d 272 (Mo. 1984). · cites it 2× “The interest assessed is under section 144.170, which does not require, nor refer to, a finding of neglect or refusal, as it is not a penalty provision.”
Com. Barge Line Co. & Am. Com. Barge Line, LLC, n/k/a Am. Com. Lines, LLC v. Dir. of Revenue, 431 S.W.3d 479 (Mo. 2014). “Sections 144.170; 144.250; 144.665; 144.720.”
Excel Drug Co. v. Missouri Dep't of Revenue, 609 S.W.2d 404 (Mo. 1980). “Appellant argues that § 144.170 provides that interest accrues on taxes not paid from the time those taxes are due and payable.”
City of Aurora, Missouri, Respondents/Cross-Appellants v. Spectra Commc'ns Grp., LLC, d/b/a CenturyLink, Appellants/Cross-Respondents. (Mo. 2019). · cites it 4× “2012, provides, in pertinent part: “Except as otherwise provided by law, the interest provisions of section 144.170 and penalty provisions of section 144.”
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