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.
Mo. Rev. Stat. § 143.621
Assessment final if no protest
Applied in 2 court decisions — leading case Crum v. Vincent (2007)
Most recently applied in Bisch v. Missouri Department of Revenue (In Re Bisch) (September 2010)
Effective: 01 Jan 1984, see footnote; (L. 1972 S.B. 549, A.L. 1983 1st Ex
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.