Mo. Rev. Stat. § 52.160
Current with changes from the 2023 Legislative Session
If any collector resigns, dies or is removed from office for any cause, he, or his legal representatives, shall pay over immediately all moneys which are in his or their hands, due the state, to his successor in office and deliver the tax books to the county clerk.
§ 52.160, RSMo
RSMo 1939 § 11073, A.L. 1959 S.B. 62