Mathematical error.

Mo. Rev. Stat. § 143.681
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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, see § 143.109
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=143.681Fetched: 10/17/2026
Mo. Rev. Stat. § 143.681 — Mathematical error | Revised Statutes of Missouri (Aug. 2026 snapshot) | Corpus