Missouri § 143.251 Employer's failure to withhold.

Missouri Statutes

§ 143.251 — Employer's failure to withhold.

Missouri § 143.251

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.251 (Employer's failure to withhold.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 143.251 (2026).

Text

If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer.  The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold.

Free access — add to your briefcase to read the full text and ask questions with AI

If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold.