There is a newer version
of
this Section
2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 136 Collection of State Taxes
Section 136.405 Annual return defined — the filing of amended return after certain date not to be included.
Universal Citation: MO Rev Stat § 136.405 (2017)
Effective 28 Aug 1996
Title X TAXATION AND REVENUE
Chapter 136136.405. Annual return defined — the filing of amended return after certain date not to be included. — The phrase "annual returns filed following the close of such fiscal year", as used in Article X, Section 18, shall mean the last timely income tax returns which are filed and paid by the following June thirtieth. Amended returns filed after June thirtieth shall not be included in calculating the pro rata distribution amounts pursuant to Article X, Section 18, Paragraph (b). Returns filed for any part of a year shall be included.
(L. 1996 S.B. 500)
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
