{"data":{"id":"us-mo/mo.-rev.-stat.-348.318","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 348.318","heading":"Interest and penalty provisions, how determined — procedural matters, how determined.","body":"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.","path":["Title XXIII - CORPORATIONS, ASSOCIATIONS AND PARTNERSHIPS","Chapter 348 - Authorities and Corporations for Economic and Technological Development — Small Businesses"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=348.318","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:27Z","sha256":"441f4013847999a82e61fac80109c162f96da46194f06518e284f3e2a788b571","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-348.316","next":"us-mo/mo.-rev.-stat.-348.400"},"notice":"GroundRules: Original legal text. Not legal advice."}