143.831. Notice of director's action.
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/mo/chapter-143/143-831A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
143.831. Notice of director's action. — The director of revenue shall mail notice of his action on the claim for refund within one hundred twenty days of the mailing of such claim. The action denying a claim for refund is final upon the expiration of sixty days from the date when he mails notice of his action to the taxpayer, except only for such amounts as to which the taxpayer has filed a protest with the director of revenue.
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(L. 1972 S.B. 549, A.L. 1978 S.B. 661, A.L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84