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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.721 Recovery of erroneous refund.
Universal Citation: MO Rev Stat § 143.721 (2017)
Effective 01 Jan 1973, see footnote
Title X TAXATION AND REVENUE
Chapter 143143.721. Recovery of erroneous refund. — An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the assessment may be made within five years from the making of the refund if any part of the refund was induced by fraud or the misrepresentation of a material fact.
(L. 1972 S.B. 549)
Effective 1-1-73
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