Missouri § 143.997 - Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.
Full text of Missouri Revised Statutes of Missouri § 143.997 — Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged., with citation guidance and answers to common questions.
§ 143.997. Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.
Any provision of law to the contrary notwithstanding, where a statute or a rule promulgated by the director has excluded any income from the computation of tax imposed under this chapter and is thereafter held by a final decision of the Missouri supreme court to be invalid, the director shall not be entitled to serve a notice of deficiency of taxes which result from such court decision for any period occurring prior to the date of the court's mandate or the implementation of regulations interpreting such court decision, whichever is later.
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(L. 1990 H.B. 1554 § 1)
Effective 6-12-90
---- end of effective 12 Jun 1990 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.997
What does Revised Statutes of Missouri § 143.997 cover?
Section 143.997 ("Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.") 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 § 143.997?
A common citation format is "Revised Statutes of Missouri § 143.997" (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 § 143.997 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.