MO HB2108

Repeals and replaces section 139.100, RSMo, regarding penalties for delinquent taxes.

Establishes a waiver of interest and penalty charges for taxpayers who fail to pay taxes due to illness if they submit a written request to the collector within 60 days of the tax due date.

Requires the illness waiver request to include a notarized letter from the taxpayer's physician stating the medical reason for the inability to pay timely.

Maintains existing exemptions from interest charges for military personnel absent from their homes in state or federal military service.

Clarifies that tax payments sent by U.S. mail are considered paid as of the postmark date, with no penalty imposed if the postmark falls within the prescribed payment period.