In the event the director of revenue determines that the correct amount of the tax is greater than that computed by the taxpayer, he shall, upon such determination, notify the taxpayer thereof by mail. The taxpayer may seek review of the determination of the director of revenue by the administrative hearing commission.
Mo. Rev. Stat. § 148.190
Notice to taxpayer of increase of tax — review of director's determination
Known as the Bank Tax Law
The act spans §§ 148–148 (70 sections).
Effective: 28 Aug 1978; (L. 1945 p. 1937 § 8, A.L. 1978 S.B. 661)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.