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the Missouri Revised Statutes
2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.791. Abatements.
Universal Citation:
MO Rev Stat § 143.791.
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Abatements.
143.791. The director of revenue is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which
(1) Is excessive in amount, or
(2) Is assessed after the expiration of the period of limitations properly applicable thereto, or
(3) Is erroneously or illegally assessed.
(L. 1972 S.B. 549)Effective 1-1-73
Annotation Copyright Missouri Joint Committee on Legislative Research
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