Missouri § 138.480 - Papers may be destroyed, when.
Full text of Missouri Revised Statutes of Missouri § 138.480 — Papers may be destroyed, when., with citation guidance and answers to common questions.
§ 138.480. Papers may be destroyed, when.
The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns of all individuals, firms, partnerships, and corporations; provided, that no such returns shall be burned as long as any tax based thereon shall be in litigation, or unpaid.
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(RSMo 1939 § 11033, A.L. 1945 p. 1805 § 19)
Prior revision: 1929 § 9860
---- end of effective 28 Aug 1945 ----
Frequently Asked Questions About Missouri § 138.480
What does Revised Statutes of Missouri § 138.480 cover?
Section 138.480 ("Papers may be destroyed, 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 § 138.480?
A common citation format is "Revised Statutes of Missouri § 138.480" (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 § 138.480 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.