Missouri § 348.318 - Interest and penalty provisions, how determined — procedural matters, how determined.
Full text of Missouri Revised Statutes of Missouri § 348.318 — Interest and penalty provisions, how determined — procedural matters, how determined., with citation guidance and answers to common questions.
§ 348.318. Interest and penalty provisions, how determined — procedural matters, how determined.
Except as otherwise specifically provided in sections 348.300 to 348.318*, interest and penalty provisions and procedural matters under the provisions of sections 348.300 to 348.318* shall be determined pursuant to and in the manner prescribed in the following sections of the revised statutes of Missouri, the state income tax law, governing similar procedures thereunder: sections 143.271 to 143.301, 143.511, 143.551 to 143.571, 143.611 to 143.751, 143.771, 143.791 to 143.861, 143.881 to 143.971, and 143.986.
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(L. 1986 S.B. 591 § 10)
Effective 5-30-86
*Words "this act" appear in original rolls. S.B. 591 (1986) also contained §§ 100.310 and 100.390.
---- end of effective 30 May 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 348.318
What does Revised Statutes of Missouri § 348.318 cover?
Section 348.318 ("Interest and penalty provisions, how determined — procedural matters, how determined.") 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 § 348.318?
A common citation format is "Revised Statutes of Missouri § 348.318" (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 § 348.318 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.