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Chapter 143

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  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.


(L. 1972 S.B. 549)

Effective 1-1-73

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

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