Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 148: Taxation of Financial Institutions/§ 148.190
Missouri Statutes

§ 148.190 — Notice to taxpayer of increase of tax — review of director's determination.

Missouri § 148.190
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 148Taxation of Financial Institutions

This text of Missouri § 148.190 (Notice to taxpayer of increase of tax — review of director's determination.) 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. § 148.190 (2026).

Text

In the event the director of revenue determines that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail.  The taxpayer may seek review of the determination of the director of revenue by the administrative hearing commission.

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Legislative History

(L. 1945 p. 1937 § 8, A.L. 1978 S.B. 661)

Nearby Sections

15
§ 148.010
Title of law.
§ 148.020
Definitions.
§ 148.030
Banks subject to tax based on income — rate — credits.
§ 148.031
Substitute bank franchise tax.
§ 148.040
Definitions and computation of net and gross income.
§ 148.045
Computation of deduction, taxpayer files consolidated return.
§ 148.050
Returns, when filed.
§ 148.060
Overpayment, underpayment of tax — failure to file, estimation of tax by director of revenue — notice of deficiency.
§ 148.062
Franchise tax, administered how.
§ 148.064
Ordering and limit reductions for certain credits — consolidated return — transfers of credits — effect of repeal of corporation franchise tax — pass through of tax credits by S corporation bank.
§ 148.065
Intangible tax fund created — maintenance and investment of fund — distribution of interest income to counties.
§ 148.068
Tax assessed, when, supplemental assessment.
§ 148.070
Notice of deficiency, time limitations.
§ 148.072
Interest, additions to tax, penalties, due when.
§ 148.074
Overpayment of tax, director may credit against other tax liability, when.
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Bluebook (online)
Missouri § 148.190, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/148/148.190.