Missouri Revised Statutes













Chapter 136

Collection of State Taxes

←136.365

Section 136.370.1

136.375→

August 28, 2015

Employee error, cause of late return--no penalty to taxpayer, when.

136.370. Pursuant to chapter 143 and chapter 144, the director shall

waive any interest or penalty assessed against any taxpayer when it is

determined by the director, the administrative hearing commission, or a court

of law that the negligence of an employee of the department resulted in undue

delay, as defined by rule or regulation, in either assessing tax or notifying

the taxpayer of the liability owed. Such waiver of interest or penalty shall

be for that amount attributable to the period of delay and for any time that

the penalty or interest is under appeal.



(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)







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