There Is a Newer Version of the Missouri Revised Statutes
2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.621 Assessment final if no protest.
MO Rev Stat § 143.621 (2012) What's This?
Assessment final if no protest.
143.621. Sixty days after the date on which it was mailed (one hundred fifty days if the taxpayer is outside the United States), a notice of deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.
(L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10)Effective 1-1-84
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