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Title X TAXATION AND REVENUE

Chapter 143

Effective - 01 Jan 1984, see footnote bottom

  143.621.  Assessment final if no protest. — Sixty days after the date on which it was mailed (one hundred fifty days if the taxpayer is outside the United States), a notice of deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.

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(L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84


---- end of effective   01 Jan 1984 ----

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