14.070. Venue of actions for federal taxes or penalties.
Venue of actions for federal taxes or penalties.
14.070. Suits for the collection of the United Statesinternal revenue, or for penalties for violating any of theprovisions of an act of the Congress of the United States,entitled "An act to provide internal revenue to support thegovernment and to pay the interest on the public debt" (or anyamendments which may have been or may be made to said act) may bebrought in the several courts of this state, in like manner andeffect as suits under the laws of this state.
(RSMo 1939 § 13369, A.L. 1957 p. 726)Prior revisions: 1929 § 11747; 1919 § 2137; 1909 § 2700