Missouri § 348.318 Interest and penalty provisions, how determined — procedural matters, how determined.

Missouri Statutes

§ 348.318 — Interest and penalty provisions, how determined — procedural matters, how determined.

Missouri § 348.318

Title XXIIICORPORATIONS, ASSOCIATIONS AND PARTNERSHIPS

Ch. 348Authorities and Corporations for Economic and Technological Development — Small Businesses

This text of Missouri § 348.318 (Interest and penalty provisions, how determined — procedural matters, how determined.) 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. § 348.318 (2026).

Text

Except as otherwise specifically provided in sections 348.300 to 348.318 * , interest and penalty provisions and procedural matters under the provisions of sections 348.300 to 348.318 * shall be determined pursuant to and in the manner prescribed in the following sections of the revised statutes of Missouri, the state income tax law, governing similar procedures thereunder: sections 143.271 to 143.301 , 143.511 , 143.551 to 143.571 , 143.611 to 143.751 , 143.771 , 143.791 to 143.861 , 143.881 to 143.971 , and 143.986 .

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Except as otherwise specifically provided in sections 348.300 to 348.318 * , interest and penalty provisions and procedural matters under the provisions of sections 348.300 to 348.318 * shall be determined pursuant to and in the manner prescribed in the following sections of the revised statutes of Missouri, the state income tax law, governing similar procedures thereunder: sections 143.271 to 143.301 , 143.511 , 143.551 to 143.571 , 143.611 to 143.751 , 143.771 , 143.791 to 143.861 , 143.881 to 143.971 , and 143.986 .