☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 143

Effective - 01 Jan 1973, see footnote bottom

  143.251.  Employer's failure to withhold. — If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer.  The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold.

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(L. 1972 S.B. 549)

Effective 1-1-73


---- end of effective   01 Jan 1973 ----

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