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Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 143.791: Abatements.

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Where this section sits in the code
  1. Title X - TAXATION AND REVENUE
  2. Chapter 143 - Income Tax

The director of revenue is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which

(1) Is excessive in amount, or

(2) Is assessed after the expiration of the period of limitations properly applicable thereto, or

(3) Is erroneously or illegally assessed.

Collected 2026-09-03T22:23:25Z. Source file · JSON

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