{"data":{"id":"us-mo/mo.-rev.-stat.-143.681","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.681","heading":"Mathematical error.","body":"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.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.681","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"e3555925513280f57b9db6f6092870ff49fd626d73bd9c9c59cb6853adcb6148","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.671","next":"us-mo/mo.-rev.-stat.-143.691"},"notice":"GroundRules: Original legal text. Not legal advice."}