136.365. Appeal, taxpayer's right to, notice to be given, when.
Appeal, taxpayer's right to, notice to be given, when.
136.365. Subject to chapter 143, RSMo, and chapter 144, RSMo, thedirector shall inform all taxpayers against whom an assessment ofadditional tax, interest or penalty has been issued of the taxpayer's rightto appeal. Such written notification shall accompany each notice ofassessment and shall set forth the time period within which the taxpayermust file an appeal, and how to proceed with the appeal should he desire.
(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)