Missouri § 136.357 - Postal error cause for late return, no penalty assessed.
Full text of Missouri Revised Statutes of Missouri § 136.357 — Postal error cause for late return, no penalty assessed., with citation guidance and answers to common questions.
§ 136.357. Postal error cause for late return, no penalty assessed.
For purposes of the timely payment of any taxes imposed under the provisions of law and collected by the director of revenue, no additional tax or penalty shall be imposed on any taxpayer or other person or entity lawfully required to make payment of such tax to the director if the payment is delivered by United States mail and the postmaster for the jurisdiction where the payment was mailed verifies in writing the payment was mailed within the prescribed time period, including any extension granted, and was delayed because of an error of the United States postal service and not because of an error by the taxpayer.
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(L. 1992 S.B. 716)
---- end of effective 28 Aug 1992 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 136.357
What does Revised Statutes of Missouri § 136.357 cover?
Section 136.357 ("Postal error cause for late return, no penalty assessed.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 136.357?
A common citation format is "Revised Statutes of Missouri § 136.357" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 136.357 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.