Missouri § 148.461 Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.

Missouri Statutes

§ 148.461 — Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.

Missouri § 148.461

Title XTAXATION AND REVENUE

Ch. 148Taxation of Financial Institutions

This text of Missouri § 148.461 (Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.) 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. § 148.461 (2026).

Text

In any legal contest concerning the amount of tax under sections 148.320 , 148.340 , and 148.370 for a calendar year, the quarterly installments for the following year shall continue to be made based upon the amount assessed by the director of revenue for the year in question.  If after the end of any taxable year, the amount of the actual tax due is less than the total amount of the installments actually paid, the amount by which the amount paid exceeds the amount due shall be credited against the tax for the following year and deducted from the quarterly installment otherwise due on June first.

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In any legal contest concerning the amount of tax under sections 148.320 , 148.340 , and 148.370 for a calendar year, the quarterly installments for the following year shall continue to be made based upon the amount assessed by the director of revenue for the year in question. If after the end of any taxable year, the amount of the actual tax due is less than the total amount of the installments actually paid, the amount by which the amount paid exceeds the amount due shall be credited against the tax for the following year and deducted from the quarterly installment otherwise due on June first.