Missouri Revised Statutes
Mo. Rev. Stat. § 32.210 (2026)
Compact to apply to all state and local taxes
✓ current as of May 2026
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32.210. Compact to apply to all state and local taxes. — The provisions of the compact shall apply to any tax levied by the state of Missouri or its political subdivisions.
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(L. 1967 p. 102 § 2, A.L. 1974 H.B. 1291)
Notes of Decisions
Cited in 2
cases, 1980–1982 · leading case: Goldberg v. State Tax Comm'n, 639 S.W.2d 796 (Mo. 1982).
Goldberg v. State Tax Comm'n, 639 S.W.2d 796 (Mo. 1982). “Marine held that § 32.210, RSMo 1978, mandates reference to the Compact art.”
M. v. Marine Co. v. State Tax Comm'n, 606 S.W.2d 644 (Mo. 1980). “We find the analysis used in such earlier cases no longer applicable in light of the adoption of the Multistate Tax Compact and § 32.210. That section stated at the time these taxes were due that: “The provisions of the compact shall apply to the state income tax and to the…”
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