Title X TAXATION AND REVENUE Chapter 143 • Effective - 01 Jan 1973, see footnote 143.681. Mathematical error. — In the event that the amount of tax is understated on the taxpayer's return due to a mathematical error, the director of revenue shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been assessed. Such a notice of additional tax due shall not be considered a notice of deficiency nor shall the taxpayer have any right to file a protest under section 143.631. -------- (L. 1972 S.B. 549) Effective 1-1-73
Missouri Legal Code