143.681. Mathematical error. — In the event that the amount of tax is understated on the taxpayer's return due to a mathematical error, the director of revenue shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed. Such a notice of additional tax due shall not be considered a notice of deficiency nor shall the taxpayer have any right to file a protest under section 143.631.
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(L. 1972 S.B. 549)
Effective 1-1-73, see § 143.109
---- end of effective 01 Jan 1973 ----
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