348.318. Interest and penalty provisions, how determined — procedural matters, how determined. — 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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(L. 1986 S.B. 591 § 10)
Effective 5-30-86
*Words "this act" appear in original rolls. S.B. 591 (1986) also contained §§ 100.310 and 100.390.
---- end of effective 30 May 1986 ----
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