Missouri § 144.230 Assessed penalty and tax due, when.

Missouri Statutes

§ 144.230 — Assessed penalty and tax due, when.

Missouri § 144.230

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.230 (Assessed penalty and tax due, when.) 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. § 144.230 (2026).

Text

Any amount assessed or any additional amount assessed by the director of revenue under the provisions of sections 144.010 to 144.525 , together with the penalty, if any there be, shall be due and payable from the person to the director of revenue sixty days after the service upon or mailing to the person of notice of such assessment or such additional assessment, except only for such amounts as to which the person has filed a petition for review with the administrative hearing commission.

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Any amount assessed or any additional amount assessed by the director of revenue under the provisions of sections 144.010 to 144.525 , together with the penalty, if any there be, shall be due and payable from the person to the director of revenue sixty days after the service upon or mailing to the person of notice of such assessment or such additional assessment, except only for such amounts as to which the person has filed a petition for review with the administrative hearing commission.

Legislative History

(RSMo 1939 § 11427, A.L. 1941 p. 698, A.L. 1943 p. 1012, A.L. 1945 p. 1865, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1994 S.B. 477, et al.)