Missouri § 143.771 Additions treated as tax.

Missouri Statutes

§ 143.771 — Additions treated as tax.

Missouri § 143.771

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.771 (Additions treated as tax.) 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. § 143.771 (2026).

Text

The additions to tax and penalties provided by sections 143.011 to 143.996 shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in sections 143.011 to 143.996 to income tax or the tax imposed by sections 143.011 to 143.996 shall be deemed also to refer to additions to the tax, and penalties provided by this section. For purposes of the deficiency procedures provided in section 143.611 , this subsection shall not apply to:

(1)Any addition to tax under subsection 1 of section 143.741 except as to that portion attributable to a deficiency;

(2)Any addition to tax for failure to pay estimated tax as provided in section 143.761 ;

(3)Any additional penalty under subsection 5 of section 143.751 .

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The additions to tax and penalties provided by sections 143.011 to 143.996 shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in sections 143.011 to 143.996 to income tax or the tax imposed by sections 143.011 to 143.996 shall be deemed also to refer to additions to the tax, and penalties provided by this section. For purposes of the deficiency procedures provided in section 143.611 , this subsection shall not apply to:

(1) Any addition to tax under subsection 1 of section 143.741 except as to that portion attributable to a deficiency;

(2) Any addition to tax for failure to pay estimated tax as provided in section 143.761 ;

(3) Any additional penalty under subsection 5 of section 143.751 .