Missouri § 148.461 - Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.
Full text of Missouri Revised Statutes of Missouri § 148.461 — Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit., with citation guidance and answers to common questions.
§ 148.461. Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.
In any legal contest concerning the amount of tax under sections 148.320, 148.340, and 148.370 for a calendar year, the quarterly installments for the following year shall continue to be made based upon the amount assessed by the director of revenue for the year in question. If after the end of any taxable year, the amount of the actual tax due is less than the total amount of the installments actually paid, the amount by which the amount paid exceeds the amount due shall be credited against the tax for the following year and deducted from the quarterly installment otherwise due on June first.
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(L. 1982 S.B. 470, A.L. 1986 S.B. 669, et al.)
---- end of effective 28 Aug 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.461
What does Revised Statutes of Missouri § 148.461 cover?
Section 148.461 ("Quarterly installments to be paid as assessed by director, when — overpayment of taxes, credit.") 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 § 148.461?
A common citation format is "Revised Statutes of Missouri § 148.461" (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 § 148.461 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.