There is a newer version
of
this Section
2018 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 143 - Income Tax
Section 143.621 Assessment final if no protest.
Universal Citation: MO Rev Stat § 143.621 (2018)
Effective 01 Jan 1984, see footnote
Title X TAXATION AND REVENUE
Chapter 143143.621. Assessment final if no protest. — 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
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.
