Missouri Revised Statutes

Mo. Rev. Stat. § 288.170 (2026)

Collection of delinquent contributions

✓ current as of May 2026

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288.170. Collection of delinquent contributions. — 1. In any case in which any contributions, interest or penalties imposed under this law are not paid when due and the assessment of which has become final, the division may file for record in the office of the clerk of the circuit court in the county in which the employer owing said contributions, interest or penalties resides, or has his place of business, or any other county in which he has property, or all of them, a certificate specifying the amount of the contributions, interest and penalties due and the name of the employer liable for the same and it shall be the duty of the clerk of the circuit court to file such certificate of record and enter the same in the record of the circuit court for judgments and decrees under the procedure prescribed for filing transcripts of judgments. From the time of the filing of such certificate, the amount of the contributions, interest and penalties specified therein shall have the force and effect of a judgment of the circuit court until the same is satisfied by the division through its duly authorized agents. Execution shall be issuable at the request of the division, its agent or attorney as is provided in the case of other judgments. No exemption shall be allowed from the levy of an execution issued for such contributions, interest and penalties and no indemnifying bond shall be required by the sheriff before making levy.

2. If any employer defaults in the payment of contributions, interest, or penalties the amount due shall be collected by civil action in the name of the division. Such suit shall be brought in the county wherein the employer resides or has a place of business or agent for the transaction of business in this state or where he or it may be found, and the employer adjudged in default shall pay the cost of such action. Any civil action brought under this law shall be heard by the court at the earliest possible date and shall be entitled to preference on the calendar of the court over all other civil actions except petitions for judicial review under this law and cases arising under the workmen's compensation law of this state. If any employer shall fail to resort to the remedy herein provided for reassessment of any contributions, interest or penalties within the time as provided herein, such employer shall thereafter be precluded from asserting any defense in a direct suit for the collection of the contributions.

3. The foregoing remedies shall be cumulative and no action taken shall be construed as an election on the part of the state or any of its officers to pursue any remedy or action hereunder to the exclusion of any other remedy or action for which provision is made.

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(L. 1951 p. 564 § 288.150)

Notes of Decisions

Cited in 8 cases, 1955–2013 · leading case: Div. of Emp. Sec. v. Smith, 615 S.W.2d 66 (Mo. 1981).

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Div. of Emp. Sec. v. Smith, 615 S.W.2d 66 (Mo. 1981). · cites it 2× “380(11) permits the Division to collect overpayments of unemployment benefits in the manner provided in § 288.170 for collection of past due contributions from an employer.”

Beaufort Transfer Co. v. Fischer Trucking Co., 357 F. Supp. 662 (E.D. Mo. 1973). · cites it 2× “Section 288.170, R. S.Mo. Executions and garnishments in aid thereof were issued on each judgment naming Beaufort as garnishee.”

Div. of Emp. Sec. v. Westerhold, 950 S.W.2d 618 (Mo. Ct. App. 1997). · cites it 2× “Therefore, the court did not err in denying Westerhold’s motion to quash garnishment. Point denied. In his second point, Westerhold claims that the writ of garnishment should have been quashed because Ronald Forck, who filed the certificate of assessment, and Keith McNames, who…”

Christian Bd. of Pub. v. Div. of Emp. Sec. of Dep't of Labor & Indus. Relations, 279 S.W.2d 55 (Mo. Ct. App. 1955). · cites it 2× “, § 288,200; The Commission had before it the fact that all of the terms of the charter above mentioned had been complied with by the petitioner except that the petitioner’s operation in respect, to printing and publishing services had been extended to cover *61 huge quantities…”

Div. of Emp. Sec. v. Trice Constr. Co., 555 S.W.2d 65 (Mo. Ct. App. 1977). · cites it 2× “On November 27,1974, and December 31, 1974, the Division filed a certificate of assessment against Trice with the circuit clerk of Cole County, pursuant to § 288.170, RSMol969. The Division later filed a garnishment on each certificate directed to Capitol as garnishee.”

United States v. Plez Lewis & Son, Inc., 272 F. Supp. 221 (E.D. Mo. 1967). · cites it 3× “Under Missouri law, Section 288.170, RSMo, Y.A.M.S. the amount of such certificates when filed in the office of the circuit clerk in the county in which the taxpayer “resides, or has his place of business, or any other county in which he has his place of business, or any other…”

Buell v. Texas Cnty. Library, 403 S.W.3d 93 (Mo. Ct. App. 2013). · cites it 2× “Employers that are delinquent on their contributions are subject to section 288.170, which provides the division may collect contributions, interests or penalties by civil action.”

Div. of Emp. Sec. v. Smith, 607 S.W.2d 829 (Mo. Ct. App. 1980). · cites it 2× “There are two cases upholding the validity of the procedures in § 288.170 as respects the validity of summary procedures against employers for amounts of taxes due for unemployment benefits against employers.”

— Mo. Rev. Stat. § 288.170(1) — 1 case

Div. of Emp. Sec. v. Smith, 607 S.W.2d 829 (Mo. Ct. App. 1980). “There are two cases upholding the validity of the procedures in § 288.170 as respects the validity of summary procedures against employers for amounts of taxes due for unemployment benefits against employers.”

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