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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 136 Collection of State Taxes
Section 136.365. Appeal, taxpayer's right to, notice to be given, when.
Universal Citation:
MO Rev Stat § 136.365.
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Appeal, taxpayer's right to, notice to be given, when.
136.365. Subject to chapter 143 and chapter 144, the director shall inform all taxpayers against whom an assessment of additional tax, interest or penalty has been issued of the taxpayer's right to appeal. Such written notification shall accompany each notice of assessment and shall set forth the time period within which the taxpayer must file an appeal, and how to proceed with the appeal should he desire.
(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)
Annotation Copyright Missouri Joint Committee on Legislative Research
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