348.318. Interest and penalty provisions, how determined--procedural matters, how determined.
Interest and penalty provisions, how determined--procedural matters,how determined.
348.318. Except as otherwise specifically provided insections 348.300 to 348.318*, interest and penalty provisions andprocedural matters under the provisions of sections 348.300 to348.318* shall be determined pursuant to and in the mannerprescribed in the following sections of the revised statutes ofMissouri, the state income tax law, governing similar proceduresthereunder: sections 143.271 to 143.301, 143.511, 143.551 to143.571, 143.611 to 143.751, 143.771, 143.791 to 143.861, 143.881to 143.971, and 143.986, RSMo.
(L. 1986 S.B. 591 § 10)Effective 5-30-86
*Words "this act" appear in original rolls. S.B. 591 (1986) also contains §§ 100.310 and 100.390.