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.
Mo. Rev. Stat. § 348.318
Interest and penalty provisions, how determined — procedural matters, how..
Known as the Missouri Agricultural and Small Business Development Loan Act
The act spans §§ 348–348 (100 sections).
Effective: 30 May 1986, see footnote; (L. 1986 S.B. 591 § 10)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.