☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 146

Effective - 28 Aug 1982 bottom

  146.060.  Rate of interest on delinquent tax — how collected. — Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes.

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(L. 1945 p. 1914 § 11, A.L. 1982 H.B. 1351, et al.)


---- end of effective   28 Aug 1982 ----

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