Missouri § 143.901 Bankruptcy or receivership, claims for deficiency.

Missouri Statutes

§ 143.901 — Bankruptcy or receivership, claims for deficiency.

Missouri § 143.901

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.901 (Bankruptcy or receivership, claims for deficiency.) 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. § 143.901 (2026).

Text

1.Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or any state or territory or of the District of Columbia, any deficiency (together with additions to tax and interest provided by law) determined by the director of revenue may be immediately assessed.

2.Claims for the deficiency and such additions to tax and interest may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of a protest before the administrative hearing commission under section 143.651 . No protest against a proposed assessment shall be filed after the adjudication of

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1. Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or any state or territory or of the District of Columbia, any deficiency (together with additions to tax and interest provided by law) determined by the director of revenue may be immediately assessed.

2. Claims for the deficiency and such additions to tax and interest may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of a protest before the administrative hearing commission under section 143.651 . No protest against a proposed assessment shall be filed after the adjudication of bankruptcy or appointment of the receiver.