Missouri § 148.180 - Tax due, when — credit for overpayment — penalty for nonpayment.
Full text of Missouri Revised Statutes of Missouri § 148.180 — Tax due, when — credit for overpayment — penalty for nonpayment., with citation guidance and answers to common questions.
§ 148.180. Tax due, when — credit for overpayment — penalty for nonpayment.
The tax imposed by sections 148.120 to 148.230 shall be due and payable upon the last day upon which a return must be filed under section 148.160. Upon the filing of such return the full amount of any tax as computed by the taxpayer shall be paid to the director, who as soon as is practicable thereafter shall examine it and determine the correct amount of the tax. If the director determines that the taxpayer has paid a tax in excess of the amount lawfully due, the director shall permit a credit. If any tax due hereunder is not paid when due, the taxpayer shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time.
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(L. 1945 p. 1937 § 7, A.L. 1982 H.B. 1351, et al.)
---- end of effective 28 Aug 1982 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.180
What does Revised Statutes of Missouri § 148.180 cover?
Section 148.180 ("Tax due, when — credit for overpayment — penalty for nonpayment.") 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 § 148.180?
A common citation format is "Revised Statutes of Missouri § 148.180" (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 § 148.180 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.