135.015. Time for filing and other procedural matters, how governed.
Time for filing and other procedural matters, how governed.
135.015. Procedural matters related to filing a claim undersections 135.010 to 135.030, including refunds, deficiencies,interest, contents of returns, limitations, and penalties shallbe determined pursuant to sections 143.481 to 143.996, RSMo,applicable to the income tax. The credit regarding the propertytaxes of a calendar year may only be claimed on a return for thecalendar year or for a claimant's return for a fiscal year thatincludes the end of the calendar year.
(L. 1973 H.B. 149, et al., § 2, A.L. 1975 H.B. 121, et al., A.L. 1983 S.B. 47 & 29)Effective 1-1-84