Missouri Statutes

§ 143.691 — Waiver of restriction.

Missouri § 143.691

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.691 (Waiver of restriction.) 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. § 143.691 (2026).

Text

The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency.  This waiver may only be made by a signed notice that refers to the right to file a protest and is filed with the director of revenue.

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Legislative History

(L. 1972 S.B. 549) Effective 1-1-73, see § 143.109

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 § 143.691, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.691.