{"data":{"id":"us-mo/mo.-rev.-stat.-143.621","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.621","heading":"Assessment final if no protest.","body":"Sixty days after the date on which it was mailed (one hundred fifty days if the taxpayer is outside the United States), a notice of deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.621","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"c08c74ccd255ceae16390767ce2901c893416b5e51dd42331938f3906d3070f2","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.611","next":"us-mo/mo.-rev.-stat.-143.631"},"notice":"GroundRules: Original legal text. Not legal advice."}