There is a newer version
of
this Section
2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 148 - Taxation of Financial Institutions
Section 148.640 Return filed when — extension of time granted when — interest due on late filing, rate.
Universal Citation: MO Rev Stat § 148.640 (2020)
Effective - 01 Jan 1987
148.640. Return filed when — extension of time granted when — interest due on late filing, rate. — 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 and after such date until paid.
--------
(L. 1982 H.B. 949 & 1350, A.L. 1986 S.B. 669, et al.)
Effective 1-1-87
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.
