Taxes and penalties shall be first lien.

Mo. Rev. Stat. § 147.090
in effect
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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
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=147.090Fetched: 10/17/2026

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