☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 148

Effective - 28 Aug 1986 bottom

  148.461.  Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit. — In any legal contest concerning the amount of tax under sections 148.320, 148.340, and 148.370 for a calendar year, the quarterly installments for the following year shall continue to be made based upon the amount assessed by the director of revenue for the year in question.  If after the end of any taxable year, the amount of the actual tax due is less than the total amount of the installments actually paid, the amount by which the amount paid exceeds the amount due shall be credited against the tax for the following year and deducted from the quarterly installment otherwise due on June first.

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(L. 1982 S.B. 470, A.L. 1986 S.B. 669, et al.)


---- end of effective   28 Aug 1986 ----

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