☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 137

Effective - 28 Aug 1959 bottom

  137.540.  False returns — board of equalization notified — duties of board. — If any taxpayer knowingly files a false return, the assessor shall notify the board of equalization thereof in writing.  The board on receipt of the notice shall notify the taxpayer of the particulars in which the return is alleged to be false and shall fix a time for a hearing.  The taxpayer shall have the right to appear and defend against the charge.  If the charge appears unfounded, it shall be dismissed by the board.  If it appears that the taxpayer is guilty as charged, the board shall ascertain the true amount and value of all taxable tangible personal property owned or controlled by the taxpayer and shall assess the property as similar property of other taxpayers is assessed.  By way of penalty for filing the false return the assessment shall be doubled.

­­--------

(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)

CROSS REFERENCE:

Board of equalization, powers and duties in constitutional charter cities, 138.140 to 138.180


---- end of effective   28 Aug 1959 ----

use this link to bookmark section  137.540


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Pictures Contact

Other Links
Oversight MOLIS Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@15:54:17.7 36 :)