Missouri § 144.670 - Additional assessment made when, notice.
Full text of Missouri Revised Statutes of Missouri § 144.670 — Additional assessment made when, notice., with citation guidance and answers to common questions.
§ 144.670. Additional assessment made when, notice.
If the director is not satisfied with the return payment of tax made by any taxpayer, he shall make an additional assessment based upon the facts contained in any returns or upon any information in his possession, and the director shall give the taxpayer written notice in person or by certified mail of the amount of the additional tax. The director may only base an additional assessment upon an estimate of the taxpayer's liability under sections 144.600 to 144.748, if:
(1) The taxpayer fails to file a return; or
(2) The taxpayer's books and records are incomplete or illegible in the opinion of the director when conducting an examination of the accuracy of any return filed by the taxpayer; or
(3) The taxpayer denies the director access to the taxpayer's books and records for the purpose of conducting an examination of the accuracy of any return filed by the taxpayer.
--------
(L. 1959 H.B. 35 § 16, A.L. 1994 S.B. 477, et al.)
---- end of effective 28 Aug 1994 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.670
What does Revised Statutes of Missouri § 144.670 cover?
Section 144.670 ("Additional assessment made when, notice.") 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 § 144.670?
A common citation format is "Revised Statutes of Missouri § 144.670" (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 § 144.670 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.