Go to Previous Versions
of
this Section
2025 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 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote143.721. 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, see § 143.109
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.
