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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
Section 148.160 Returns, when filed — extension of time — interest.
Universal Citation: MO Rev Stat § 148.160 (2017)
Effective 28 Aug 1982
Title X TAXATION AND REVENUE
Chapter 148148.160. Returns, when filed — extension of time — interest. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns under such rules and regulations as he shall prescribe. Whenever such an extension of time is granted, a taxpayer shall be required to pay as part of any tax due interest thereon at the rate determined by section 32.065 from the day when such return should have been filed if no such extension had been granted.
(L. 1945 p. 1937 § 4, A. 1949 S.B. 1031, A.L. 1969 3d Ex. Sess. H.B. 25, A.L. 1982 H.B. 1351, et al.)
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