Section 22 Protest and Hearings, Determinations, and Appeals

LibraryTax Law 2009

The 1986 amendments to Missouri’s tax law added § 148.062, now RSMo 2000, which provides that the Missouri Bank Tax “shall be administered as prescribed” in certain provisions of Chapter 143, RSMo, the Missouri income tax statute. The Chapter 143 provisions that apply are specifically set out in § 148.062. The procedural aspects of Chapter 143 are discussed in Chapter 5 of this deskbook.

In general, § 148.062 incorporates the provisions of Chapter 143 with respect to the following:

  • Allowing the Director of MoDOR to grant an extension of time for filing returns, § 143.551.1, RSMo 2000

  • Payment of the tax, § 143.551.4

  • Execution of returns and...

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