Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 143: Income Tax/§ 143.831
Missouri Statutes

§ 143.831 — Notice of director's action.

Missouri § 143.831
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 143Income Tax

This text of Missouri § 143.831 (Notice of director's action.) 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. § 143.831 (2026).

Text

The director of revenue shall mail notice of his action on the claim for refund within one hundred twenty days of the mailing of such claim.  The action denying a claim for refund is final upon the expiration of sixty days from the date when he mails notice of his action to the taxpayer, 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. 1978 S.B. 661, 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
Fiduciaries.
§ 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 § 143.831, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.831.