Section 17 Payment Under Protest

• Library: Tax Law 2009

To avoid interest and penalties while contesting tax liabilities, taxpayers must pay all or part of their taxes under protest
by accompanying the payments with a written statement stating the grounds for the protest. Section 139.031.1, RSMo Supp. 2007. The written statement should notify the collector of revenue
of any appeal pending with respect to the protested taxes. Section 139.031.3 (now § 139.031.2, see S.B. 711, 94^th Gen. Assembly,
2^nd Reg. Sess. (Mo. 2008)). If a timely appeal for the taxes paid...