Missouri § 148.072 - Interest, additions to tax, penalties, due when.

Full text of Missouri Revised Statutes of Missouri § 148.072 — Interest, additions to tax, penalties, due when., with citation guidance and answers to common questions.

§ 148.072. Interest, additions to tax, penalties, due when.

The interest, additions to tax, and penalties provided by sections 148.010 to 148.110 shall be paid upon notice and demand and shall be assessed, collected, paid, and distributed pursuant to sections 148.080, 148.085, and 148.095 in the same manner as taxes.  Any reference in sections 148.010 to 148.110 to the tax imposed by sections 148.010 to 148.110  shall be deemed also to refer to interest, additions to the tax, and penalties provided in sections 148.010 to 148.110.

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(L. 1986 H.B. 1195)

Effective 5-15-86

---- end of effective  15 May 1986 ----

use this link to bookmark section  148.072

Source: official Missouri text · Last verified 2026-08-27

Frequently Asked Questions About Missouri § 148.072

What does Revised Statutes of Missouri § 148.072 cover?

Section 148.072 ("Interest, additions to tax, penalties, due when.") 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 § 148.072?

A common citation format is "Revised Statutes of Missouri § 148.072" (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 § 148.072 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.