Missouri § 148.640 - Return filed when — extension of time granted when — interest due on late filing, rate.
Full text of Missouri Revised Statutes of Missouri § 148.640 — Return filed when — extension of time granted when — interest due on late filing, rate., with citation guidance and answers to common questions.
§ 148.640. Return filed when — extension of time granted when — interest due on late filing, rate.
Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns under such rules and regulations as he shall prescribe. Whenever such an extension of time is granted, a taxpayer shall be required to pay as part of any tax due interest thereon at the rate determined by section 32.065 from and after such date until paid.
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(L. 1982 H.B. 949 & 1350, A.L. 1986 S.B. 669, et al.)
Effective 1-1-87
---- end of effective 01 Jan 1987 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.640
What does Revised Statutes of Missouri § 148.640 cover?
Section 148.640 ("Return filed when — extension of time granted when — interest due on late filing, rate.") 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 § 148.640?
A common citation format is "Revised Statutes of Missouri § 148.640" (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 § 148.640 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.