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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