Missouri § 143.997 Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.

Missouri Statutes

§ 143.997 — Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.

Missouri § 143.997

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.997 (Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.) 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. § 143.997 (2026).

Text

Any provision of law to the contrary notwithstanding, where a statute or a rule promulgated by the director has excluded any income from the computation of tax imposed under this chapter and is thereafter held by a final decision of the Missouri supreme court to be invalid, the director shall not be entitled to serve a notice of deficiency of taxes which result from such court decision for any period occurring prior to the date of the court's mandate or the implementation of regulations interpreting such court decision, whichever is later.

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Any provision of law to the contrary notwithstanding, where a statute or a rule promulgated by the director has excluded any income from the computation of tax imposed under this chapter and is thereafter held by a final decision of the Missouri supreme court to be invalid, the director shall not be entitled to serve a notice of deficiency of taxes which result from such court decision for any period occurring prior to the date of the court's mandate or the implementation of regulations interpreting such court decision, whichever is later.