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Section 148.640 Return filed when — extension of time granted when — interest due on late filing, rate.

MO Rev Stat § 148.640 (2019) (N/A)
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Effective 01 Jan 1987, see footnote

148.640. Return filed when — extension of time granted when — interest due on late filing, rate. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns under such rules and regulations as he shall prescribe. Whenever such an extension of time is granted, a taxpayer shall be required to pay as part of any tax due interest thereon at the rate determined by section 32.065 from and after such date until paid.

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(L. 1982 H.B. 949 & 1350, A.L. 1986 S.B. 669, et al.)

Effective 1-1-87

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Section 148.630 Net income and gross income defined — deductions authorized — net income computation — business activity taxable in another state, apportionment, manner — property factor defined — payroll factor defined — receivables factor defined — deposits factor defined.
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Section 148.650 Payment of tax due when — excess payment, credit allowed — delinquent, interest charged.