Missouri § 147.100 Director of revenue, may request information, when — administrative hearing commission, review of tax levy.

Missouri Statutes

§ 147.100 — Director of revenue, may request information, when — administrative hearing commission, review of tax levy.

Missouri § 147.100

Title XTAXATION AND REVENUE

Ch. 147Corporation Franchise Tax

This text of Missouri § 147.100 (Director of revenue, may request information, when — administrative hearing commission, review of tax levy.) 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. § 147.100 (2026).

Text

If any corporation fails or refuses to make full and complete answers to the questions contained in the report required to be filed by it, or if the director of revenue finds that any answer contained in such report is untrue, or if the director has reason to believe that any corporation has made a false statement or concealed any facts which are material in determining the amount of tax for which such corporation is liable pursuant to the provisions of  sections 147.010 to 147.120 , then the director may require the delinquent corporation, its officers, agents, or employees to furnish information concerning its shares which is necessary in determining the tax to be paid by it.  Any corporation may seek a review of the determination of the tax due by the administrative hearing commission.

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If any corporation fails or refuses to make full and complete answers to the questions contained in the report required to be filed by it, or if the director of revenue finds that any answer contained in such report is untrue, or if the director has reason to believe that any corporation has made a false statement or concealed any facts which are material in determining the amount of tax for which such corporation is liable pursuant to the provisions of sections 147.010 to 147.120 , then the director may require the delinquent corporation, its officers, agents, or employees to furnish information concerning its shares which is necessary in determining the tax to be paid by it. Any corporation may seek a review of the determination of the tax due by the administrative hearing commission.

Legislative History

(RSMo 1939 § 5123, A.L. 1943 p. 410 § 145, A.L. 1945 p. 711, A.L. 1949 S.B. 1030, A.L. 1978 S.B. 661, A.L. 1979 H.B. 773, A.L. 1987 H.B. 349, A.L. 1999 H.B. 516) Prior revisions: 1929 § 4651; 1919 § 9846 Effective 1-1-00