Missouri § 143.771 - Additions treated as tax.
Full text of Missouri Revised Statutes of Missouri § 143.771 — Additions treated as tax., with citation guidance and answers to common questions.
§ 143.771. Additions treated as tax.
The additions to tax and penalties provided by sections 143.011 to 143.996 shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in sections 143.011 to 143.996 to income tax or the tax imposed by sections 143.011 to 143.996 shall be deemed also to refer to additions to the tax, and penalties provided by this section. For purposes of the deficiency procedures provided in section 143.611, this subsection shall not apply to:
(1) Any addition to tax under subsection 1 of section 143.741 except as to that portion attributable to a deficiency;
(2) Any addition to tax for failure to pay estimated tax as provided in section 143.761;
(3) Any additional penalty under subsection 5 of section 143.751.
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(L. 1972 S.B. 549)
Effective 1-1-73, see § 143.109
---- end of effective 01 Jan 1973 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.771
What does Revised Statutes of Missouri § 143.771 cover?
Section 143.771 ("Additions treated as tax.") 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 § 143.771?
A common citation format is "Revised Statutes of Missouri § 143.771" (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 § 143.771 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.