Interest and penalty provisions, how determined - procedural matters, how ...
Mo. Rev. Stat. § 348.318
in effect348.318. Interest and penalty provisions, how determined — procedural matters, how determined. — Except as otherwise specifically provided in sections 348.300 to 348.318 * , interest and penalty provisions and procedural matters under the provisions of sections 348.300 to 348.318 * shall be determined pursuant to and in the manner prescribed in the following sections of the revised statutes of Missouri, the state income tax law, governing similar procedures thereunder: sections 143.271 to 143.301 , 143.511 , 143.551 to 143.571 , 143.611 to 143.751 , 143.771 , 143.791 to 143.861 , 143.881 to 143.971 , and 143.986 .
(L. 1986 S.B. 591 § 10) Effective 5-30-86 *Words "this act" appear in original rolls. S.B. 591 (1986) also contained §§ 100.310 and 100.390.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=348.318Fetched: 10/17/2026