Missouri Laws 348.318 – Interest and penalty provisions, how determined — procedural matters, how ..
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Terms Used In Missouri Laws 348.318
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
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.