{"data":{"id":"us-mo/mo.-rev.-stat.-136.310","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 136.310","heading":"Evidence of related federal determination admissible, when.","body":"Evidence of a final federal determination relating to issues raised in any proceeding before the director of revenue or upon review of the director of revenue's determination by the administrative hearing commission shall be admissible.","path":["Title X - TAXATION AND REVENUE","Chapter 136 - Collection of State Taxes"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=136.310","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"376ca68ff83d9ec87ea266ecd77946f278b67e5fc38af6db558c4637829b1bd0","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-136.303","next":"us-mo/mo.-rev.-stat.-136.315"},"notice":"GroundRules: Original legal text. Not legal advice."}