Missouri § 136.405 - Annual return defined — the filing of amended return after certain date not to be included.
Full text of Missouri Revised Statutes of Missouri § 136.405 — Annual return defined — the filing of amended return after certain date not to be included., with citation guidance and answers to common questions.
§ 136.405. Annual return defined — the filing of amended return after certain date not to be included.
The phrase "annual returns filed following the close of such fiscal year", as used in Article X, Section 18, shall mean the last timely income tax returns which are filed and paid by the following June thirtieth. Amended returns filed after June thirtieth shall not be included in calculating the pro rata distribution amounts pursuant to Article X, Section 18, Paragraph (b). Returns filed for any part of a year shall be included.
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(L. 1996 S.B. 500)
---- end of effective 28 Aug 1996 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 136.405
What does Revised Statutes of Missouri § 136.405 cover?
Section 136.405 ("Annual return defined — the filing of amended return after certain date not to be included.") 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 § 136.405?
A common citation format is "Revised Statutes of Missouri § 136.405" (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 § 136.405 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.