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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.791 Abatements.
Universal Citation: MO Rev Stat § 143.791 (2017)
Effective 01 Jan 1973, see footnote
Title X TAXATION AND REVENUE
Chapter 143143.791. Abatements. — 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
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