Missouri Statutes

§ 143.621 — Assessment final if no protest.

Missouri § 143.621

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.621 (Assessment final if no protest.) 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. § 143.621 (2026).

Text

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.

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Legislative History

(L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10) Effective 1-1-84

Nearby Sections

15

§ 143.005

Sections 143.181 and 143.471 effective date.

§ 143.009

Effective date.

§ 143.011

Resident individuals — tax rates — rate reductions, when.

§ 143.021

Tax determined by rates in section 143.011 — no tax on taxable income, when.

§ 143.022

Deduction for business income — business income defined — increase in percentage of subtraction, when.

§ 143.031

Combined return of husband and wife.

§ 143.041

Nonresident individual — inapplicable to out-of-state businesses and employees, when.

§ 143.051

Part-year resident.

§ 143.061

§ 143.071

Corporations — inapplicable to out-of-state businesses, when.

§ 143.081

Credit for income tax paid to another state.

§ 143.091

Meaning of terms.

§ 143.1000

Funding — income tax refund, designating authorized amount, when — contributions.

§ 143.1001

Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception.

§ 143.1002

Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund.

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Bluebook (online)

Missouri § 143.621, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.621.