Missouri § 144.746 Extension of time for filing for refund or proposed assessment by agreement — requirements.

Missouri Statutes

§ 144.746 — Extension of time for filing for refund or proposed assessment by agreement — requirements.

Missouri § 144.746

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.746 (Extension of time for filing for refund or proposed assessment by agreement — requirements.) 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. § 144.746 (2026).

Text

The director of revenue and a taxpayer may agree in writing to extend the periods prescribed in sections 144.190 and 144.220 , within which a refund claim may be filed or a proposed assessment may be served and mailed.  Such an agreement must be made before the expiration of such periods and may be extended by subsequent agreements at any time before the expiration of the period previously agreed upon.

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The director of revenue and a taxpayer may agree in writing to extend the periods prescribed in sections 144.190 and 144.220 , within which a refund claim may be filed or a proposed assessment may be served and mailed. Such an agreement must be made before the expiration of such periods and may be extended by subsequent agreements at any time before the expiration of the period previously agreed upon.